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Advance returns, tax returns & deadlines · 3.6

When must the tax return be submitted to the tax office?

Short answer

If you prepare the returns yourself, they must reach the Finanzamt (tax office) by 31.07. of the following year. With a tax advisor, an extended deadline applies until the end of February of the second following year. These deadlines apply to Körperschaftsteuer (corporate income tax), Gewerbesteuer (trade tax), and Umsatzsteuer (VAT).

Key points

  • If the deadline falls on a weekend or public holiday, it moves to the next business day.
  • The Finanzamt can also request returns earlier, for instance if past returns were submitted late.
  • If you cannot meet the deadline, apply for an extension with justification well in advance.
  • The extended deadline only applies if a tax advisor or another authorized person prepares the return.

Figures & thresholds (as of November 2026)

Tax yearPrepared yourselfWith tax advisor
202531.07.202601.03.2027
202602.08.2027 (31.07. is a Saturday)29.02.2028

Legal basis

§ 149 AO§ 109 AO§ 108 AO

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