Filed with the local tax office by May 31
Returns must be fled with the local tax offce by May 31 for the
preceding calendar year. An extension until December 31 may
be granted if the return is prepared by a professional tax advisor.
Further extensions may be available upon request.
Since the 2011 assessment period, taxpayers who generate prof-
it income have been required to send their income tax returns
electronically. Proft income consists of income from agriculture
and forestry, business operations, and self-employment. The
obligation to send income tax returns electronically generally
does not apply if income is generated from employment and
total other income does not exceed the sum of € 410.
The tax is not payable with the return. Rather, the tax authorities
will issue a fnal assessment notice after receipt of the return.
Any balance due is payable within 30 days after receipt of the
assessment notice.
EU Forecast
euf:ba.18g:139/nws-01