Steuererklärung deadlines
| Deadline | What is due | Who it affects |
|---|---|---|
| 31 July of the following year | Income tax return (Einkommensteuererklärung) if you must file | Freelancers, the self-employed and employees with a filing obligation |
| Later, when an adviser prepares it | Return prepared by a Steuerberater | Anyone using a tax adviser |
| Up to four years after the tax year | Voluntary return (Antragsveranlagung) | Employees not obliged to file who expect a refund |
| 10th of the month after the period (usually) | VAT advance return (Umsatzsteuer-Voranmeldung) | VAT-registered businesses filing monthly or quarterly |
Steuererklärung basics: forms and ELSTER
The return is built from a main form plus annexes (Anlagen) for each kind of income or claim. The common ones are:
- Hauptvordruck (ESt 1 A): the main form with your personal details.
- Anlage N: employment income and work-related expenses (Werbungskosten).
- Anlage S or Anlage G: income from freelance work or from a trade.
- Anlage EÜR: the simplified profit calculation for the self-employed.
- Anlage Vorsorgeaufwand: pension, health and other insurance contributions.
ELSTER is the tax authorities' free online portal; you register once and receive an activation letter by post. Upload your Lohnsteuerbescheinigung or invoices to TaxOrch and ask in English which Anlagen you need. See document upload.
Tax for Freiberufler and the self-employed
A Freiberufler works in a liberal profession, such as a consultant, designer, writer, doctor or developer, and does not pay trade tax (Gewerbesteuer). A Gewerbetreibender runs a trade and registers with the Gewerbeamt. Both report profit through the Anlage EÜR and receive a tax number (Steuernummer) from the Finanzamt after registering with the Fragebogen zur steuerlichen Erfassung.
- Expect quarterly income tax prepayments (Vorauszahlungen) once the Finanzamt has assessed your first year.
- Keep invoices and receipts for the retention periods the law sets.
- Check whether your work counts as freelance or trade before registering.
More in tax help for freelancers.
Deductions to check
Employees can claim work-related expenses (Werbungskosten) such as commuting, work equipment and training above the lump sum. Special expenses (Sonderausgaben) and extraordinary burdens (außergewöhnliche Belastungen) cover items such as insurance, donations and some medical costs. TaxOrch takes the lump sums and limits for the year you ask about. Try the deduction finder.
Umsatzsteuer: do I charge VAT?
German VAT (Umsatzsteuer) is 19% as standard and 7% for some goods and services. Small businesses can use the small-business rule (Kleinunternehmerregelung) and not charge VAT if turnover stayed within the limits: since 2025, €25,000 in the previous year and €100,000 in the current year. Otherwise you file VAT advance returns and an annual VAT return. TaxOrch tracks your turnover against the limits.
How TaxOrch helps with German taxes
- 1Ask in EnglishGet answers in English with the German term and the official source.
- 2Upload your documentsPayslip certificates, invoices and receipts are read and sorted.
- 3Stay on scheduleThe dates for the return deadline, prepayments and VAT dates, each with its official source.
TaxOrch does not submit your Steuererklärung: you file through ELSTER, authorised software or a Steuerberater. Firms can book a demo, request a demo account or offer TaxOrch under their own brand with a White-label licence.
When to talk to a Steuerberater
- You have received a tax assessment (Steuerbescheid) you want to object to.
- You are unsure whether you are a Freiberufler or a Gewerbetreibender.
- You moved to or from Germany during the year or have foreign income.
- You are setting up a GmbH or another company.
Frequently asked questions
When is the German tax return due?
- If you must file, usually by 31 July of the year after the tax year. The deadline is later when a Steuerberater prepares your return, and voluntary returns can be filed up to four years later.
Can I file my German tax return in English?
- The forms and ELSTER are in German. TaxOrch explains each form, term and rule in English so you know what to enter, and names the German term alongside.
Can TaxOrch submit my Steuererklärung through ELSTER?
- No. TaxOrch does not file returns. It prepares a draft marked as not filed. You submit through ELSTER, authorised software or a Steuerberater.
Do freelancers in Germany have to charge VAT?
- Not if the Kleinunternehmerregelung applies: since 2025 that means turnover of no more than €25,000 in the previous year and €100,000 in the current year. Otherwise you charge Umsatzsteuer and file VAT returns.
Sources
Related on TaxOrch
- Multi-country taxIncome and moves across more than one country.
- Tax help for freelancersPrepayments, expenses and VAT.
- AI tax assistantAnswers in English with official sources.
- All countriesCountry guides and coverage levels.