Income tax - File a tax return voluntarily (Antragsveranlagung, voluntary assessment)

• Meeting the filing deadline For the voluntary filing of the Einkommensteuererklärung (income tax return), a four-year deadline applies (the regular limitation period). This deadline cannot be extended. • Example: for the year 2022, therefore until 31.12.2026

Forms for the income tax return Notes on the online procedure • Register on Mein ELSTER. You will receive a certificate for authentication. Please note that registration can take up to 2 weeks. • Submit the income tax return using Mein ELSTER or software from a commercial provider of your choice, authenticated with your electronic certificate. Notes on submitting the tax return on paper • The forms needed for a tax return on paper are available free of charge from the Berlin tax offices (Finanzämter). For cost reasons, postal delivery is only possible if you send your tax office a stamped (1.60 euros when using Deutsche Post AG) envelope addressed to yourself (DIN C5 size), stating which forms you need. • Alternatively, you can fill in the forms provided on the website of the Bundesministerium für Finanzen (Federal Ministry of Finance) - path: Häufig genutzte Formulare > Steuern > Steuerformulare > Einkommensteuer (Frequently used forms > Taxes > Tax forms > Income tax). You must then print these out and submit or send them in on paper. Electronic transmission (by email) of the forms to your responsible tax office is not possible. • Supporting documents Under the Gesetz zur Modernisierung des Besteuerungsverfahrens (Act on the Modernization of the Taxation Procedure), you have not been required to enclose supporting documents with your tax return since 2017. The tax office initially waives the requirement to submit supporting documents. Where supporting documents are needed to process the tax return, the tax office will request them if necessary. Please keep your supporting documents and submit them only if the tax office requests them. The following exceptions apply: • Flat-rate allowance for people with disabilities (Pauschbetrag für Menschen mit Behinderung): when claiming the flat-rate allowance for the first time or when the existing assessment changes, • Tax certificates (original) for creditable capital gains tax, unless a more-favorable-treatment check (Günstigerprüfung) is requested for all capital gains and/or a review of the tax withholding is requested for certain capital gains, • Certificates for creditable foreign taxes (§ 68b EStDV).

• Submission on paper: forms on the website of the Bundesfinanzministerium (Federal Ministry of Finance) www.formulare-bfinv.de/ffw/action/invoke.do?id=est

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• Einkommensteuergesetz (EStG, Income Tax Act) www.gesetze-im-internet.de/estg/ • Einkommensteuer-Durchführungsverordnung (EStDV, Income Tax Implementation Ordinance) www.gesetze-im-internet.de/estdv_1955/

It has been agreed with the Berlin Finanzämter (tax offices) that the average processing time for income tax returns (Einkommensteuererklärungen) is between 7 and 9 weeks, regardless of whether they were submitted on paper or via ELSTER. Please note that in individual cases the processing time may differ, depending on the scope and content of the tax return.

• Frequently Asked Questions on Income Tax and Wage Tax (Senatsverwaltung für Finanzen (Senate Department for Finance)) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Frequently Asked Questions on Tax Classes (Senatsverwaltung für Finanzen (Senate Department for Finance)) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Income Tax – Filing a Return (Compulsory Assessment / Pflichtveranlagung) (Service) service.berlin.de/dienstleistung/325687/

As a rule, the Finanzamt (tax office) of your place of residence is responsible.