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[BUSINESS] · Germany · 8 sources

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Germany sets July 31, 2026 deadline for 2025 income tax returns

The filing deadline for the 2025 German income‑tax return is 31 July 2026. Taxpayers who submit their return themselves must have it lodged with the tax office by that date in all federal states. Those who use a tax adviser or a Lohnsteuer‑hilfeverein have a later deadline of 1 March 2027.

If the deadline is missed, the tax office can impose a late‑filing surcharge of 0.25 % of the assessed tax per started month, with a minimum of €25 per month. Further sanctions may include a tax estimate by the authority, additional penalties or a forced‑collection order. Taxpayers may request an individual extension in writing, providing reasons such as illness, missing documents, relocation or an overseas stay. The finance administration may also send reminder letters in February, offering an informal one‑month grace period.

The deadline was moved from 31 May to 31 July in 2019. Earlier, Bavaria temporarily extended its deadline to 30 April 2023, and expectations exist that other states may follow similar extensions.

Entities

Bavarian Tax Office · Bundesministerium der Finanzen · German Federal Tax Office · Maike Richterstetter · Tax advisers · Taxfix · Taxpayers in Germany

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