Income tax returns (Einkommensteuererklärungen)

Income tax returns (Einkommensteuererklärungen) and corpo-
rate income tax returns (Körperschaftsteuererklärungen) must
be fled annually for the calendar year based on the sole propri-
etorship’s, partnership’s or corporation’s fscal year ending with
or within the calendar year.

The returns must be fled by May 31,
with an automatic extension until December 31 if the return is
prepared by a professional tax advisor. Further extensions may
be granted on application. Corporate income tax returns and in-
come tax returns of taxpayers with proft income types (income
from agriculture and forestry, business operations, self-employ-
ment) must be sent to the tax offce in electronic form. Income
tax returns of taxpayers with surplus income types (income
from employment, capital assets, rental and lease income, other
income) can currently still be submitted to the tax offce in paper
form.

For corporations, additional documents to be fled with the
return include: the corporation’s fnancial statements, a copy of
the auditor’s report, a copy of the resolution of the supervisory
board approving the fnancial statements, or, alternatively, a
copy of the shareholder resolution to this effect, and a copy of
the shareholder resolution on the distribution of the proft for
the year.

For fiscal years beginning after December 31 2011 fnancial
statements must be transmitted electronically in accordance with
the offcial data set requirements (e-balance sheet – eBilanz).