assess income tax

What deadlines must be paid attention to?

Non-advised taxpayers:
- the annual income tax return must generally be filed by July 31 of the following year (e.g., for the 2020 assessment period, generally by July 31, 2021; for the 2021 assessment period, by July 31, 2022), if there is an obligation to file the return
- however, due to the effects of the Corona pandemic, these filing deadlines for the 2020 to 2023 assessment periods have been legally extended as follows:

o Assessment period 2021 01.11.2022
o Assessment period 2022 02.10.2023
o Assessment period 2023 02.09.2024

- Employees for whom there is no obligation to file a return, i.e. who file an income tax return voluntarily, have four years to do so (e.g.: assessment period 2021; end of filing period = 31.12.2025).
This so-called application extension usually concerns employees who want to obtain a refund of the excess wage tax withheld by the employer.

Tax advised persons:
- the annual income tax return must generally be filed by the last day of February of the second subsequent year (e.g., for the 2020 assessment period, by Feb. 28, 2022; for the 2021 assessment period, by Feb. 28, 2023), if there is an obligation to file the return
- however, due to the impact of the Corona pandemic, these filing deadlines for the 2020 to 2024 assessment periods have been extended by law as follows:
o Assessment period 2020 Aug. 31, 2022
o Assessment period 2021 08/31/2023
o Assessment period 2022 07/31/2024
o Assessment period 2023 02.06.2025
o Assessment period 2024 04/30/2026

How long does it take to process

The processing time depends on the time of submission and the scope of the tax return.

What are the costs?

There are no fees and costs for the income tax assessment.