This year, the "Act on the Modernisation of the Taxation Procedure" (Gesetz zur Modernisierung des Besteuerungsverfahrens) came into force.
One of the most welcome changes under this Act concerns the deadline for filing income tax returns with the tax office. This deadline has been extended, although only with effect from the income tax returns for the years from 2018 onwards.
Accordingly, the 2018 income tax return no longer has to be submitted by 31 May 2019, as previously required; instead, the filing deadline has been extended to 31 July 2019. Where the return is prepared by a Steuerberater (German Certified Tax Advisor), this deadline is also automatically extended, as a rule until 28 or 29 February 2020. (Previously, the return generally had to be submitted by 31 December of the following year, and only if the Steuerberater participated in the so-called "quota procedure" (Kontingentierungsverfahren) and met the required preparation quota as of 31 December of the following year did the deadline extend further, until the end of February of the year thereafter.)
Frequently asked questions
Frequently asked questions
By when must the 2018 income tax return be filed?
The filing deadline for the 2018 income tax return was extended from 31 May 2019 to 31 July 2019. This extension applies to taxpayers who prepare their return themselves. The legal basis is the Act on the Modernisation of Taxation Procedures.
What filing deadline applies when a Steuerberater prepares the tax return?
If your income tax return is prepared by a Steuerberater (German Certified Tax Advisor), the filing deadline is automatically extended to 28 or 29 February of the second following year. For the 2018 return, this means a deadline of late February 2020. Participation in the former quota procedure (Kontingentierungsverfahren) is no longer required.
From which assessment period do the extended filing deadlines apply?
The extended filing deadlines apply for the first time to income tax returns from the 2018 assessment period onwards. For earlier years, the previous deadlines still apply, with submission by 31 May or, in cases handled by a Steuerberater (German Certified Tax Advisor), by 31 December of the following year.
What was the former quota-based filing procedure (Kontingentierungsverfahren) for Steuerberater?
Under the Kontingentierungsverfahren, Steuerberater (German Certified Tax Advisors) were required to file a defined share of their tax returns by 31 December of the following year. Only if a Steuerberater participated in this scheme and met the quota was the filing deadline for the remaining returns extended until the end of February of the second following year. With the statutory reform effective from 2018, this requirement no longer applies.
Which law governs the extended filing deadlines for tax returns?
The extended deadlines result from the Gesetz zur Modernisierung des Besteuerungsverfahrens (Act on the Modernisation of Taxation Procedures). It introduces structural simplifications to the taxation process, with the deadline extension being one of the key practical reliefs for taxpayers.