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Prerequisites

• You must file an income tax return.
• You are unable to meet the specified deadline through no fault of your own.

Documents required

Please note

Please contact the information reception desk of your local tax office.

Please note: A tax office that is not responsible for your tax return cannot answer any questions about your tax case, nor can you view any documents there.

The general deadlines for income tax returns are as follows:

The deadline for filing your tax return depends on whether you are required to file it and whether a tax advisor is submitting the return.

The period begins at the end of the year in which you received wages.

If you are not required to file an income tax return:

• You can file your income tax return retroactively within 4 years.
• The period begins at the end of the year in which you received your salary.

If you are required to file an annual income tax return:

• You must file your tax return by July 31 of the following year.
• Example: The deadline for filing the 2025 income tax return is July 31, 2026.

If you are required to file a tax return and it is prepared by a tax advisor or a tax assistance association:

• The tax return must be submitted by the last day of February of the following year.
• Example: The income tax return for the year 2025 must be submitted by February 28, 2027.
• The deadline does not apply if the tax return is expressly requested in advance.

Due to the coronavirus pandemic, the filing deadlines for the tax periods 2020 to 2024 have been extended as follows:

• The following deadlines apply for the 2020 tax period:
  • Taxpayers without advice: 1.11.2021
  • Taxpayers advised: 31.8.2022
• The following deadlines apply for the 2021 tax period:
  • Taxpayers without advice: 1.11.2022
  • Taxpayers advised: 31.8.2023
• The following deadlines apply for the 2022 tax period:
  • Taxpayers without advice: October 2, 2023
  • Taxpayers advised: 31.7.2024
• The following deadlines apply for the 2023 tax period:
  • Taxpayers without advice: September 2, 2024
  • Taxpayers advised: 2 June 2025
• The following deadlines apply for the 2024 tax period:
  • Taxpayers without advice: 31.7.2025
  • Taxpayers advised: 30.4.2026

Deadlines

Submit your request for an extension before the regular deadline expires.

Procedure

• You apply for an extension from the responsible authority.
• The responsible authority will examine your application.
• You will receive confirmation of the extension.
• If you have requested a tacit extension, your request will be accepted if you do not receive a rejection.

Processing time

The processing time depends on the individual case.

Fees

no

Legal remedies

Objection

Legal basis

Section 149 of the Tax Code (AO)