It is possible to deduct certain expenses such as commuting allowance, home office allowance, craftsmen’s costs, donations, private retirement provisions, childcare expenses, and work-related expenses (income-related expenses).

To file your tax return, you need certain documents, including general personal information, details about income, work-related expenses, childcare costs, special expenses, and extraordinary burdens.

The costs are determined based on the Tax Advisor Compensation Ordinance (Steuerberatervergütungsverordnung). This regulation defines a framework for the fee. To calculate the exact charges, the so-called “tenths” are used. These are either ten percent of the total amount or one-tenth of the maximum fee.

As an employee, you are required to file a tax return under certain circumstances – for example, if you have income tax allowances, additional income, wage replacement benefits, separate assessments for spouses or registered partners, child allowances, specific tax classes for spouses or partners, divorce and remarriage, a change of employer or an “S” entry on the wage tax certificate, severance payments, capital gains, or loss carryforwards.

Please note that the tax office may also require you to file a tax return even if none of the above situations apply to you.

The tax return must be submitted to the tax office by July 31 of the following year at the latest. If it is prepared by a tax advisor or an income tax assistance association, the deadline is extended until the end of February of the year after next.