obligation to file taxes for people whose only income is a salary

5 posts in this topic

Hi everyone,

 

Many online resources claim that if you're employed and your sole income is from your salary, then you don't have to file a tax return.

On the other hand, I've heard that in this case the deadline is four years instead of one. I was wondering if this means that you CAN file 

your tax returns for the previous four years or that you HAVE to. 

 

I tried to google for the actual law, but couldn't find it. Does anyone know what the rule is? If you know where to find the applicable law, 

it would be greatly appreciated.

 

Thanks a lot in advance!

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You CAN file your tax return even if you don't have to.

 

In fact, for many salaried people who don't have to, more often than not it's in their interest to file, there is often stuff you can claim back.

 

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Best place to start is right here on TT TT Tax Wiki

 

I'll go with @Gambatte : the classic for an employee is to reclaim expenses for the travel to work,

especially if you have a car and travel a long way.

 

If the Finanzamt writes to you and demands a tax return, you've got until July to comply.

Some months longer if you have a Steuerberater:in doing it for you.

 

If you're filling on the return without it being demanded / requested, then you have 4 years.

 

The full texts are on the internet - possibly a place to start is here :  Fiscal code section 149

 

Maybe someone else can come up with the exact text for you.

 

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An employee only has to (= mandatory) file a tax return if one of the cases laid down in §46 EStG applies him/her: https://www-gesetze--im--internet-de.translate.goog/estg/__46.html?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en-GB

 

He/she can of course file a tax return voluntarily, for up to 4 years in the past.

--> the oldest year you can voluntarily file for this year 2022 is the tax return for 2018 and it has to be filed by 31.12.2022.

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Thanks everyone for replies. 

I thought that I filed taxes for 2017 and was planning to file for 2018-2021 this year, but then I found out that the last year I filed for was 2016.

Do I understand this right that if my sole source of income is my salary and I don't fall under any of the mentioned exceptions, then not having filed my taxes for 2017 is not an issue?

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