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Every taxpayer must submit a tax return to the tax authority once a year.
The tax authorities are organized locally. The authority in the place of residence or commercial domicile (for companies) is responsible. The return for the past calendar year must be submitted by May 31 of the subsequent year, but this deadline can be extended on request.
Depending on the expected amount of taxes to be paid, the tax authorities can determine quarterly advance payments for the current year. Taxes are due in March, June, September, and December.
The ruling for purely wage-related income is slightly different. Employers are required to deduct wage tax – the term used for personal income tax when levied from employed jobholders – from the employee’s wages and transfer it to the tax authorities.
The tax authorities provide information on tax issues. However, companies in particular should seek the services of a tax consultant to ensure the tax return is completed as favorably as possible.
The tax return itself consists of individual forms for each type of income. Where applicable, documents for expenses must be included, or provided later at the request of the tax authority. Declarations on wage tax and VAT can easily be sent to the tax authority over the Internet.
Further information is provided by the Federal Tax Advisors Association Bundessteuerberaterkammer) - available only in German:
Federal Tax Advisors Association (Bundessteuerberaterkammer)
weiterführende/zusätzliche Infos