1 min readUpdated: 2023-12-05
The Fourth Corona Tax Assistance Act extended the filing deadlines for tax returns (income tax, corporate income tax, trade tax, VAT). One reason was the increased workload for Steuerberater (German Certified Tax Advisors) in 2021 and 2022, caused by the Corona crisis and the administration of government aid.
For tax returns prepared by your Steuerberater, the following filing deadlines apply:
- Assessment period 2022: by 31 July 2024
- Assessment period 2023: by 2 June 2025
- Assessment period 2024: by 30 April 2026
From assessment period 2025 onwards, the previous filing deadlines will apply again. The 2025 tax return would therefore have to be filed by 1 March 2027 at the latest, if prepared by a Steuerberater.