'Tax Return in Germany: When It Is Required and How to File Through a

A tax return in Germany, a Steuererklärung, is not required for every employee, but in many situations it must be filed. Even when there is no obligation, voluntary filing can be useful: through the return you can claim work-related expenses, a job-related move, part of your insurance costs, and other allowable expenses. If your situation is complex, for example if you have foreign income, self-employment, benefits, a change of country of residence, or tax classes 3/5, it makes sense to review it with a Steuerberater, Lohnsteuerhilfeverein, or a specialist lawyer.

One possible option for Russian-speaking taxpayers is to contact a specialist who works with German tax law and can handle communication with the Finanzamt. The original topic mentions lawyer Evgeny Shevtsov; the conditions for accepting cases, pricing, and scope of services should be checked directly with the specialist you choose, because commercial terms change.

When a tax return may be mandatory

For an employee with one German employer and a standard tax class, filing is often not mandatory. But an obligation may arise if there were additional circumstances during the year.

The following cases are checked most often:

• there was income from which the German employer did not withhold Lohnsteuer;
• there was income from self-employment, Gewerbe, freelance work, rent, or foreign sources;
• you received payments that affect the Progressionsvorbehalt, for example Arbeitslosengeld, Kurzarbeitergeld, Krankengeld, Mutterschaftsgeld, or Elterngeld;
• spouses used the 3/5 tax class combination or the factor method;
• the Finanzamt sent a request to file a return;
• there was limited tax liability in Germany, beschränkte Steuerpflicht, and there are German sources of income;
• there are several employers or special entries in the Lohnsteuerabzugsmerkmale;
• the tax situation changed because of a move to Germany or departure from Germany during the year.

German law contains detailed conditions, and a short checklist does not cover all exceptions. If a late-filing penalty, foreign income, or a joint family return is at stake, you should not rely only on a general overview.

The 410-euro threshold: what it means

German tax rules often mention a threshold of 410 euros. In general terms, it is connected with additional income or payments that were not taxed through normal Lohnsteuer withholding but are taken into account in the tax calculation or progression. For example, Section 46 EStG covers cases where the total amount of such income or payments exceeds 410 euros.

Important: this is not a universal amount after which every tax return automatically becomes mandatory for everyone. You need to look at the type of income, the taxpayer’s status, family situation, tax class, and how exactly the income was already taken into account.

Filing deadlines in 2026

For a mandatory return for tax year 2025, the general deadline without a tax adviser is July 31, 2026. If the return is prepared by a Steuerberater, Lohnsteuerhilfeverein, or another authorized adviser, the deadline is usually longer, but individual requests from the Finanzamt are possible.

If the return is voluntary, Antrag auf Veranlagung, the deadline is usually much longer: you can normally file within a four-year period. For the exact year and your specific situation, it is better to verify the date with ELSTER or the Finanzamt.

What you can do on your own

Filing on your own is suitable if your situation is simple: one employer, no self-employment, no foreign income, no benefits, and no complex family structure. In that case, you can use Mein ELSTER, tax software, or paper forms if electronic filing is not mandatory for your category.

Minimum set of documents:

• Lohnsteuerbescheinigung from the employer;
• Steueridentifikationsnummer and, if you already have one, Steuernummer;
• bank details;
• proof of expenses for work, relocation, education, home office, commuting, and insurance contributions;
• documents relating to benefits and Ersatzleistungen;
• information about foreign income, if any;
• assessments and letters from the Finanzamt for previous years.

When it is better to go to a specialist

Professional help is especially useful if a mistake could be expensive or lead to correspondence with the Finanzamt.

Contact a specialist if:

• you had income in several countries;
• you moved to Germany or left Germany in the middle of the year;
• there is a Gewerbe, Freiberuflichkeit, rental property, or investment income;
• spouses want to file a joint return, Zusammenveranlagung;
• tax classes 3/5 were used;
• there was Elterngeld, Kurzarbeitergeld, Krankengeld, Arbeitslosengeld, or Jobcenter payments;
• the Finanzamt requires a return or sent an unclear letter;
• you need to file an Einspruch against a Steuerbescheid;
• you are not sure how to declare foreign transfers, gifts, benefits, or income.

A lawyer, a Steuerberater, and a Lohnsteuerhilfeverein are not the same thing. A Steuerberater usually handles tax returns and tax planning. A Lohnsteuerhilfeverein helps employees within the cases permitted by law. A lawyer can be especially useful if the matter involves a dispute, employment law, an Einspruch, or an overlap between tax and legal conflict.

How to file safely through a lawyer or tax adviser

Before sending documents, check not only the price but also the process.

1. Clarify whether the specialist is accepting new cases and for which tax years.
2. Ask for a written description of the service: preliminary assessment, preparation of the return, support until the Steuerbescheid, and whether an Einspruch is separate or included.
3. Clarify the fee structure: fixed price, calculation under StBVV/RVG, a percentage of the refund, or a combined model.
4. Ask who your contact person will be and how long the initial review usually takes.
5. Send documents through a secure channel, not through random messengers without prior agreement.
6. Keep copies of all documents and letters you send.
7. After receiving the Steuerbescheid, check the deadline for an Einspruch: it is usually short, so do not postpone it.

If a specialist promises a guaranteed tax refund without reviewing the documents, that is a bad sign. The refund depends on withheld tax, expenses, family situation, income, and the Finanzamt’s decision.

What questions to ask before paying

• Am I required to file a return specifically for this year?
• Can I file voluntarily, and is there a chance of a refund?
• Which foreign income and transfers need to be disclosed?
• Should I file a joint return with my spouse, or is Einzelveranlagung better?
• What is included in the price, and what is charged separately?
• Who answers letters from the Finanzamt after filing?
• Do you help with an Einspruch if the Steuerbescheid is incorrect?
• What preparation timelines are realistic right now?

Common situations for new residents of Germany

Moving to Germany in the middle of the year. Income before the move, the date of tax residence, and moving expenses may matter. Not all foreign income is taxed in Germany, but much of it still has to be declared for progression purposes.

Blue Card or work visa. Residence status itself does not determine whether filing a return is mandatory. What matters more is income, tax class, family situation, and the year of relocation.

Benefits. Elterngeld, Krankengeld, Arbeitslosengeld, and Kurzarbeitergeld are usually not ordinary salary, but they may affect the tax rate through the Progressionsvorbehalt. This is a common reason to review whether filing is mandatory.

Mini-job. The tax effect depends on how the mini-job is structured and taxed. Do not apply someone else’s answer to your situation without checking your contract and payslips.

Freelance work or Gewerbe without profit. Even with low income or a loss, there may still be obligations to the Finanzamt. Closing a Gewerbe, VAT matters, and letters from the tax office are especially important.

Summary

A tax return in Germany can be voluntary or mandatory. Many people file a simple return themselves through ELSTER or tax software, but if there are benefits, foreign income, self-employment, relocation, tax classes 3/5, or a dispute with the Finanzamt, it is better to get professional review. If you file through a lawyer, Steuerberater, or Lohnsteuerhilfeverein, agree on the price, scope of services, timing, and responsibility for correspondence in advance.