Deadlines for filing annual tax returns for the years 20201 - 2025

• Income tax returns (with the exception of income tax returns on application in accordance with § 46 EStG, so-called application assessments),
• Corporation tax returns,
• Declarations for the determination of the trade tax assessment amount or apportionment declarations,
• VAT returns for the calendar year,
• Declarations for the separate and uniform determination of income and for the separate determination of tax bases.

For tax returns with agricultural and forestry income, special submission deadlines apply - insofar as the profit is determined according to a different financial year - which are not shown here.

In individual cases, an extension of the deadline can be applied for at the responsible tax office under the general conditions. Applications can also be made via the online tax office My ELSTER.

The longer deadlines for tax returns prepared by persons authorized to provide tax advice do not apply if these are to be submitted at an earlier date due to a separate order ("advance request") from the tax office.

Note: If the deadline falls on a Saturday, Sunday or public holiday, the deadline is extended to the next working day.

§§ Sections 108, 109, 149 (2) and (3) of the German Fiscal Code (AO) and Article 97 (36) (1) and (3) of the Introductory Act to the German Fiscal Code (EGAO) in the version following the entry into force of the law implementing the Anti-Tax Avoidance Directive.