Tax declaration 2024 Term: When do you have to submit?

Tax period for the tax return 2024 (BILD VITALY GARIEV, Unplash)

The delivery period for the Tax declaration 2024 If you get closer – and if you miss the deadline, you have to Delay surveys and possible additional payments calculate. But when the explanation must be submitted and are there exceptions?

No matter whether voluntary delivery or compulsory: If you know the deadlines, you can save yourself trouble with the tax office.

In this guide you will learn Until when you have to submit your tax return, which extensions are possible and which penalties threaten for a late delivery.

Tax declaration 2024: Who has to hand it over?

Not everyone is obliged to submit a tax return – but for many it is mandatory.

Whoever misses the deadline risk Additions, delays and interest rates. At the same time, the levy is often worth it because many employees have one Receive tax refund. But who exactly has to submit a tax return in 2024?

Who is obliged to submit?

The tax return is legally required for certain groups. This is especially true for people who In addition to the regular content, have further income or use special tax regulations.

Employees must submit a tax return if

• several employers at the same time passed, for example in a second job.
• Additional income over 410 euros were achieved, e.g. B. out of Rental, capital income or independent activity.
• Wage payments over 410 euros were obtained, including Unemployment benefit, short -time work allowance, sick pay or parental allowance.
• Occursions on the income tax card were entered to increase the monthly net income.
• one Tax class combination 3/5 or 4 with a factor was used or one of the spouses in Tax class 6 was.

Self -employed, traders and freelancers

• Who commercial or freelance is active in any case a tax return – regardless of how high the income was.

Pensioners must make a tax return if

• the taxable income the Basic allowance of 11,784 euros (2024) exceed.
• additional income from Rent, capital income or company pensions add.

Landlords are obliged to submit a tax return if

• her Rental income after deduction of costs are above the basic allowance.

People with residence abroad must submit a tax return if

• you in Germany unlimited tax are, i.e. the majority of your income achieve here.

The tax office can request a tax return, even if there is no obligation

• Anyone who receives a letter from the tax office is obliged to submit – regardless of whether there is actually a tax liability.

Who is not obliged, but can benefit?

Many employees need Do not submit a tax returnbut can do it voluntarily. This is often worth it because the tax office Tax reimbursed.

• Whoever remains under the basic allowance of 11,784 euros (2024)is basically not obliged.
• Anyone who only receives a salary with tax class 1 or 2 and has no ancillary income does not have to be submitted – but can often get money back.
• Many employees receive tax refundbecause advertising costs, commuter flat rate or home office flat-rate are taken into account for tax purposes.
• A voluntary tax return can be submitted retrospectively up to four years. So for 2024 until December 31, 2028.

The Tax return can be financially worthwhileeven if it is not mandatory. Who Workers, pensioners or landlords should check whether a tax refund is possible – Often there is several hundred or even a thousand euros back.

Anyone who is obliged to submit should Keep deadlinesto To avoid punishments or additional payments. And if you give up voluntarily, you have Up to four years to get too much paid taxes back.

Tax declaration 2024 Term: When do you have to submit?

Who a Tax return for 2024 must submitshould keep an eye on the deadlines – because if you are too late, risk Delay surcharges and possible penalty interest rates.

• Without a tax advisor If the July 31, 2025 As a cut -off date. Until then, the tax return must have been received by the tax office – regardless of whether electronic or on paper.
• With tax consultant or income tax aid association the deadline extends to the April 30, 2026.

Important: Anyone who is obliged to submit and miss the deadline automatically Delay surcharges – So it is worth submitting the tax early. Who is not obliged, but with a Refinements can be taken by the end of 2028.

Extension of the deadline for the tax return for 2024: This is how it works

The tax return is pending, but the deadline is getting closer? No problem – in many cases the delivery period can be extended. However, if you take care too late, you risk Delay surcharges and possible additional payments.

In exceptional cases, the tax office can have one Individual extension grant.

To do this must an application can be made before the end of the regular period.

• Informal application by letter or magpie To the responsible tax office
• Credible justification requirede.g. B. illness, missing documents or professional reasons
• No guaranteebut often one is one Extension of the deadline by a few weeks granted

The tax office decides individually about the extension because there is no legal claim to it. As a rule, however, a well -founded extension is accepted

What happens when the hand is late?

Anyone who misses the deadline and does not apply for an extension must Calculate delays. These are at at least 25 euros per late month and can be further increase depending on the tax liability.

Departure deadline missed? You can do that

Who the Tax period for the tax return 2024 (July 31, 2025) missed, should act quickly – because the tax office knows little patience in the event of delays. But don’t panic: There are ways to avoid or at least reduce punishments.

• Submit tax return as soon as possible: The earlier the tax return is submitted, the lower it falls Delay surcharge out of. Anyone who submits the declaration without further delay can often Avoid higher punishments.
• Justify the delay: Was there valid reasons For late delivery, e.g. B. Illness, missing documents or technical problems? Then this should be the tax office communicated in writing become. Often in such cases is on Penalties foregone or the surcharge reduced.
• Apply for the extension of the deadline afterwards: In exceptional cases, the tax office can also After the deadline another one Grant extension. To this is a written one Reason required – The tax office decides whether this is accepted.
• Commissioning tax advisors or wage tax relief association: Who one Tax advisor or wage tax assistance association commissioned, has automatically more time. The deadline is then extended to the April 30, 2026 – This can help if the explanation is not yet finished.

If you don’t do anything, you risk high additional payments, interest and possible sanctions:

• Delay surcharge: The tax office automatically raises a surcharge for late tax returns. This is at least 25 euros per month and can be up to 0.25 percent of the tax liability make up – however, maximum 25,000 euros.
• Reminder and forced payment: The tax office usually sets a new period and demands the tax return again. If this period is ignored, there is a risk of compulsory money between 100 and 500 euros.
• Tax estimate: Those who do not submit their explanation risk one Estimation by the tax office. This often falls To the disadvantage of the taxpayer from because the tax office is the highest expected income.
• Interest and late defaults: In addition to the tax liability, interest in the amount of 0.5 percent per month as well as further default surcharges are incurred if additional payments are not made in time.
• Tax criminal proceedings in the event of a long refusal: Anyone who intentionally does not submit their tax return for a long time or deliberately makes false information can be used with a Tax criminal proceedings calculate.

A missed deadline is annoying, but not the end of the world. Who reacts quickly and the tax return is sufficientcan avoid larger punishments. The tax office shows in many cases Guess if there is a plausible explanation for the delay. On the other hand, if you don’t do anything, on the other hand, you risk high additional payments, interest and possible sanctions. Therefore: Do not wait, but become active immediately.

Overview: Tax periods, surcharges and interest

Who his Submitted tax return for 2024 in good timesaves unnecessary costs and stress with the tax office. But not everyone has to make the tax return at the same time – depending on the situation, there are different deadlines. Those who are too late risk delays, coercive payments and even a tax estimatewhich is often less favorable than the actual tax burden. In addition, interest can be incurred for additional payments that add up quickly.

The good news: In certain cases there is one Extension of the deadline possibleand voluntary tax returns can also be submitted years later. So that you keep an overview, we have clearly summarized the most important deadlines, punishments and regulations.

Table: All deadlines, surcharges and interest on tax returns 2024

Conclusion: Consider the tax return 2024 and avoid costs

Who the Keeping deadlines in viewcan save a lot of trouble.

That is particularly important Delivery by July 31, 2025if no tax advice is used. Whoever misses the deadline should be the tax return Submit as soon as possibleto high Delay surcharges or an estimate by the tax office to avoid. In the event of uncertainties or missing documents a deadline extensionthat can be requested from the tax office.