Additional income is generated or whether special expenses can be deducted, the worker receives taxes back. However, in order to receive this tax refund, an income tax return is required. Other citizens, on the other hand, are obliged to file a tax return because they may have paid too little tax during the year, which expects a tax back payment. The tax return serves to disclose the income situation and to determine the income tax to be paid.
A tax return is created using forms and handed over to the responsible tax office. Since the year 2000 it has been possible to submit an electronic tax return using the program.
Who has to file a tax return?
Do you have to file a tax return? Different groups of people are obliged to submit a tax return to the tax office. This includes everyone who had income without wage tax deduction of more than EUR 410 in the previous year. This often includes short-time workers or unemployed people who meanwhile carried out an activity that was not treated for tax purposes during the current year. The same applies if parents received parental allowance and worked on the side.
- If an employee has several activities and is grouped in tax class VI, a tax return is also required.
- Married couples or registered partners who have chosen tax bracket combination III and V or IV and IV with a factor cannot avoid filing a tax return.
- If taxpayers want to claim exemptions, the obligation also applies. Anyone who earns income above the basic tax allowance of EUR 8,820 as a pensioner, self-employed person or landlord must disclose this.
- If capital gains tax or church tax are still open for your capital income, a tax return must be prepared. The same applies if a spouse applies for a separate assessment. Trusting the online tax services is important.
Voluntary tax return: application assessment
Make your own income tax return: we explain which forms you need and when:
- Under certain conditions, it makes sense to voluntarily submit a tax return with which an income tax assessment is applied for.
- If a refund of the taxes is expected, a declaration should be submitted. This can be the case, for example, if the advertising expenses exceed the lump sum for advertising expenses.
If you had high extraordinary burdens or high costs for so-called household-related services, such as craftsmen, domestic help or gardeners, a tax return can be worthwhile. According to the Federal Statistical Office, the average tax refund in 2015 was 875 euros.
If, after filing a voluntary tax return, it turns out that you have to make an additional payment, you can object within one month and reclaim the tax return . For this purpose, a “suspension of execution” must be applied for. The income tax return is then deemed not to have been submitted, so that the additional payment does not have to be made.