Overview
- Mandatory 2025 returns are due at tax offices by 31 July 2026, with filing required in situations such as multiple employers, certain tax‑class pairings, wage‑replacement benefits over €410, or entered wage‑tax allowances.
- Hiring a tax advisor or a wage‑tax help association, or using an expert‑backed digital service, automatically moves the deadline to 30 April 2027 once you formally mandate them.
- People who are not required to file can still claim refunds for up to four years, with the 2022 return accepted until 31 December 2026 and interest on refunds accruing at 0.15% per month after a 15‑month wait.
- Stiftung Warentest’s May review of 30 programs reports a free app outperforming Buhl’s long‑time leader, while Taxando and Wundertax struggled with complex cases like calculating the taxable share of pensions and showed usability flaws; free filing via Mein ELSTER remains available but offers fewer optimization tips.
- Anyone who still has not filed by the end of February 2027 will face an automatic late‑filing surcharge starting on 1 March 2027.