Tax declaration checklist: All deadlines and documents at a glance

In the following checklist we explain to you which deadlines apply for the filing of the tax return and which documents you have to submit.

Who has to file a tax return at all?

If you have an employment relationship, your employer will regularly transfer income tax to the tax office. In this case, you do not necessarily have to file a tax return. However, doing it voluntarily can be worthwhile. This is the case, for example, if you have particularly high expenses such as advertising costs, special expenses or extraordinary expenses. Then this could have a tax-reducing effect. In certain cases, however, the law requires a tax, among other things, ...

• if you have additional income over 410 euros. This can be income from renting and leasing or a photovoltaic system.
• if you have received wage replacement benefits over 410 euros. These include unemployment benefits, sickness benefits, short-time benefits.
• if you have received wages from several employers.
• if you or your partner have tax class V or VI.
• if you and your partner have tax class IV with a factor.
• if you have received an allowance, for example for childcare or travel expenses to work.

You must meet these deadlines

• If you are obliged to submit the tax return, it must be at the tax office by May 31 of the following year at the latest.
• If you have commissioned a tax advisor or income tax relief association to do the declaration, the deadline will be extended until December 31.
• If you submit a tax return voluntarily, you have four years in each case. December 31st is always the deadline.
• The submission deadlines change with the tax year 2018. If you create the tax return yourself, you have two months longer, i.e. until July 31 of the following year. If the tax advisor acts, the deadline is even extended to the last February day of the following year.
• Important: If you find that you cannot submit your tax return on time because important documents are still missing, apply to the tax office for an extension of the deadline in good time. If you miss the submission deadline without excuse, the tax office can demand late payment surcharges. According to the new regulations, these are even legally enshrined and amount to at least 25 euros per month.

In summary: dates for 2017 and 2018

• Tax year 2017: May 31, 2018 (self-created) / December 31, 2018 (tax consultant)
• Fiscal year 2018: July 31, 2019 (self-created) / March 2, 2020 (tax advisor; last day of February falls on Saturday)

These documents are needed

In general, you have to prove all expenses that you want to claim for tax purposes. The good news: Document retention has been mandatory since 2017. In plain language, this means that you do not have to send the documents to the tax office together with the tax return. However, the Office can request certain documents at any time. To do this, you must keep all documents at home and at least until you receive the tax assessment. If you file an objection or receive a preliminary decision, you must keep the documents for a longer period of time. The important documents include:

• Tax certificates for withheld capital gains tax or withholding tax
• Donation receipts and donation receipts
• Proof of wage replacement benefits such as parental allowance, unemployment benefit or short-time allowance
• Evidence of insurance contributions as part of pension expenses. This includes contributions to private pensions and health insurance as well as liability, accident, risk or disability insurance.
• Certificates of performance-related benefits
• Evidence of disabilities
• Evidence of need for maintenance
• Studienbescheinigungen
• If you have extraordinary burdens, you should also keep their receipts. In addition to certain medical expenses, these include craftsman services and household-related services. You not only have to present the invoices on request but also the proof of payment. By the way, cash payments are excluded.
• Special advertising costs must also be proven. These include expenses for further training or work-related moves. Commuting to work is also an advertising cost. The tax office recognizes every kilometer (one way) as a flat rate of 0.30 euros. If requested, you must provide proof of the route to the workplace.