How to file a return in Germany to get a tax refund?

Step 1: Determine Whether to File a Tax Return

Not everyone is required to file a tax return in Germany. However, in certain circumstances, you have to or should:

As an employer, in most cases you don’t have to file unless you expect to receive money back because you overpaid in taxes or have additional sources of income.

If you’re employed by yourself or earn money through sources such as rental property, freelancing work, or investments, you’re required to file a return.
If you’re married, what you’ll have to file can change depending upon your marriage status and how you prefer to have taxes paid.

If you received assistance or support through the government in the form of children benefits or unemployment benefits, you may have to return.

Step 2: Obtain Key Documents

Before you begin, have everything in order to prepare to file your return. Below is a list of documents that you’ll need:

• Lohnsteuerbescheinigung: This is an annual payment and taxation document sent by your employer. It is an indication of the amount earned and paid in taxation.
• Bank Statements: If money was earned through investments or interest, put in bank statements.
• Receipts for Business Expenses: This encompasses travel expenditures, working-from-home expenditures, work tools required, among others.
• Receipts for Other Allowable Expenses: Donations to charitable organizations, school payments, or hospital bills.
• Tax Identification Number (Steueridentifikationsnummer): This is received upon registration with the German taxation office upon opening an account.

Step 3: Enroll in ELSTER Online Portal.

The simplest method to prepare your taxation return in Germany is online through ELSTER (Electronic Tax Declaration) portal. If you have not yet registered an account, please go through these steps:

• Visit the ELSTER website: Navigate to www.elster.de and select “Benutzerkonto erstellen” (Create user account).
• Make an account: You have to provide your information and register in a secure account. When this is done, you’ll receive an authorization code by mail.
• Wait for an account activator letter to be sent to you. This can take a number of days since the taxation authorities mail the activator to your address.
• Activate your account: Once you receive the code, log in to ELSTER to register and configure your private password.

Step 4: Fill in Necessary Tax Forms

Once you have accessed the ELSTER portal, these forms have to be completed by you:

Main Form (Mantelbogen)

• This is the simplified version for every taxpayer.
• It has your address, taxpayer number, and private details.
  
  Income Form (Form N)
  
• If you work, complete this form to report both your earnings and what was withheld by your employer.
• Include information in accordance with your employer’s certificate of income tax.

More forms (if necessary)

• Section S: Income generated by individuals who work for themselves.
• Anlage KAP: Refers to money received in return for making money, e.g. dividend or interest.
• Anlage V: For rental income.
• Anlage AV: Savings for retirement

If you have work allowances, doctor bills, or charitable donations to claim, please put in the appropriate amounts in the appropriate boxes.

Step 5: Obtain Your Expenses and Deductions

Germany has various allowances that can be used to reduce your taxable income. Among these usual allowances are:

• Work-Related Expenses: Expenses related to work, such as travel expenditures, work tools, work attire, or training.
• Home Office: If you work from home, you can claim money back towards certain home office expenses.
• You can deduct payments towards health insurance, retirement schemes, and other insurance schemes.
• Charitable Donations: Donations to qualified charities can be deductible from your taxes.
• Childcare and family spending: If you have children, certain amounts paid towards children-related spending can be deductible.
• Medical Costs: If you’ve paid an inordinate amount in doctor bills, these can be included.

Step 6: Check And Find Out Your Tax

After you have completed all forms and have thought about reductions, ELSTER automatically does the calculation to determine how much to pay or claim back. This is an ideal opportunity to double-check everything. Double-check to

• Entered your income correctly.
• Included all items that can be offset.
• Make sure everything about yourself is accurate.

You can adjust the figures if necessary and recalculate to check how alterations in the figures are influencing results.

Step 7: Mail Your Tax Return

When you are satisfied with your tax return, you can transmit. ELSTER enables you to transmit forms to the finance office (Finanzamt) online. As soon as you transmit, you’ll receive an electronic receipt to prove that your tax return has been transmitted.

Step 8: Wait to receive Tax Assessment Notice.

After you’ve posted your tax return, the taxation office will check it over and mail you a Steuerbescheid (notice of taxation). This is an official document which informs you about what has been done with your taxation return, including payment or refund.

• Refund: If you’re getting a refund, this money is paid to your preferred bank in between 4 to 12 weeks.
• Tax Due: If you have to pay taxes, you have to remit by the indicated date (usually around a month following notification to you).

Step 9: Verify Your Tax Levy It’s important to check over the tax notice that is sent to you.

Double-check every number is accurate. If this does not match what was agreed to by yourself, you can lodge an objection (Einspruch) with the finance office (Finanzamt) upon receipt of the notice.

Step 10: Record Info After you’ve completed your tax return and have an evaluation conducted, keep copies of everything in paper form: documents, receipts, forms. Store these in a secure area for not less than 10 years. The taxing agency may request these documents in case they later check your return.

More tips to consider when filing your return in Germany

Deadlines: You generally have to mail in your taxes by next year by the 31st of July. If you have someone who does your taxes, you can request an extension.

Tax Advisor: If this is something that is not comfortable to accomplish by yourself or if you have multiple sources of income, an advisor can assist in filing properly and earning the most money.

The ELSTER portal does have translations in certain areas, yet most forms remain in German. If you’re not proficient in German, consider taking assistance from an advisor or an online translator.

For students from Germany, submitting a tax return can be different from full-time workers or those who are self-employed but is required. Students in Germany usually have internships or part-time work, and if you’re earning money, you could be entitled to a tax refund or be required to submit a tax return based on your earnings.

The following is a general step-by-step guide for students on what to do when filing a tax return in Germany:

1. Find out if you need to file a tax return.

As a student, you won’t necessarily need to file a tax return, but there are certain circumstances where it will be advantageous for you to do so. You should file if:

You exceeded the yearly exemption allowance (which is called Grundfreibetrag, €10,908 for 2025). You have to file a tax return if you earn more than that.
You paid taxes on your salary: If you had income and had income taxes (Lohnsteuer) deducted by your employer, you might be due a refund.
If you were a self-employed freelancer, even on a part-time basis, you most likely require filing a tax return.
You had alternative ways of earning money: In case you earned extra money in addition to your student job (like scholarships, part-time jobs, etc.), you might need to report that too.

In most cases, students who earn less than the tax-free amount and do not have taxes deducted do not need to file. You can still file for a refund if you want to claim deductions.

2. Get Your Documents

You will require some vital documents to submit a tax return:

• Lohnsteuerbescheinigung: This is a form from your employer showing how much you earned and how much tax was deducted. It is usually given to you at the end of the year or upon termination of employment from that particular employer.
• Student ID: You might need your student ID when applying for some tax credits, for example, for education or tuition expenses.
• Bank Statements: In case you have earned interest money or if you have a savings account, you will need your bank statements.
• Education Expenses Receipts: Save receipts for items like books, courses, or other expenses that may be tax-deductible for your education.
• Health Insurance Certificate: In case you have a public or private health insurance, you may be eligible to claim deductions.

3. See If You Qualify for a Tax Refund

There are some allowances and benefits that students can be eligible for from the government in Germany, such as:

• Income Tax-Free Allowance (Grundfreibetrag): You usually don’t pay taxes if you earn less than the tax-free allowance (€10,908 in 2025). However, if your salary had tax deductions, you can claim a refund.
• Education-Related Deductions: Students can’t always deduct the expense of their undergraduate education from taxes, but they might be able to deduct fees for master’s programs or additional vocational training. Material costs, course fees, and exam fees may also qualify.
• Work-Related Expenses: You can also deduct certain expenses related to your work, like travel expenses or materials that you need for your work.

Filing your taxes can give you back claimed taxes that were deducted, even if you have not earned over the tax-free threshold.

4. Sign up at ELSTER Online Portal.

ELSTER (Electronic Tax Return) is the official government website for completing tax returns in Germany. It is also free and allows you to prepare your return electronically.

• Set up an ELSTER account: If you haven’t got an account, go to www.elster.de and sign up. This will mean confirming who you are and waiting for an activation code to be sent to you by mail, which will take several days.
• Log on to ELSTER: After activation, you can log on and start filling in your tax return.

5. Complete the Tax Return Forms

At the ELSTER portal, you have to fill in a few forms to file your tax return:

• Mantelbogen: This is the standard form for everyone who pays taxes. It has your personal details like your name, address, and tax identification number.
• Anlage N: This is the form for employees, where you will report your income, tax withheld, and other work-related expenses. This is where you will report your salary and information from your Lohnsteuerbescheinigung.
• Anlage Vorsorgeaufwand: You may utilize this form to document your premiums in case you want to claim health insurance deductions.
• Child deduction (if applicable): If you’re a parent or the guardian of a child, you may qualify for deductions here.
• Anlage S: You need to complete this form if you earned income working for yourself (e.g., freelancer or tutor).

ELSTER platform will guide you through these forms, and on completion, will inform you of your liability or your refund.

6. File Your Tax Return

After filling out the necessary forms, review everything, especially the amounts you entered. You may then file your return electronically through the ELSTER portal.

Final Review: Make sure your information is accurate. Errors can cause delays or problems with your return.

Once you have verified that all is correct, file your tax return. You will get a confirmation from ELSTER that your return has arrived at the tax office (Finanzamt).

7. Wait for the notice of tax assessment.

After you have filed your tax return, the Finanzamt will check your information and send you a Steuerbescheid (tax assessment notice). It will tell you if you need to pay tax or if you will get money back.

Tax Refund: If you qualify for a refund, it will be directly deposited into your bank account. Refunds are 4 to 12 weeks.

Tax Due: If you owe taxes, the tax bill will show how much and by when it needs to be paid.

8. Check Your Tax Assessment

When you get the Steuerbescheid, look at it closely. If the tax office has made a mistake or if you don’t agree with the calculation, you can object (Einspruch) within a month of getting the notification.

9. Keep Your Records

When your tax return has been finalized, keep all the important documents (e.g., your Lohnsteuerbescheinigung, receipts, and tax assessment) for at least 10 years. The tax office might have to inspect these documents in case of an audit.

Additional Tips for Students Doing Taxes in Germany

• Check If You Can Use the 450-Euro Rule: If you’re earning a mini-job (€450 per month or less), you don’t have to pay any income tax. In this case, you are usually not obligated to submit a return if you don’t have any other income.
• Keep Records of Your Educational Expenses: While students aren’t usually allowed to deduct the cost of undergraduate education, if you continue your studies (for example, get a master’s degree), you might be allowed to deduct related expenses.
• Use a Tax Advisor: If you have no idea what you can claim or not, or if you have multiple sources of income, you may wish to consult a tax advisor (Steuerberater) to receive the maximum amount back.

तत् त्वम् असि!

K

“शरीरवाङ्मनोभिर्यत्कर्म प्रारभते नर:।
न्याय्यं वा विपरीतं वा पञ्चैते तस्य तत्त्वतः॥” – K

कर्मण्येवाधिकारस्ते मा फलेषु कदाचन।
मा कर्मफलहेतुर्भूर्मा ते सङ्गोऽस्त्वकर्मणि॥

K