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Finanzamt (tax office)

Aufforderung zur Steuererklärung (request to file a tax return): what applies now?

What this letter means

With this letter, the Finanzamt (tax office) requires you to file a tax return for a certain year. If the Finanzamt asks you to do this, you are obliged to file it, even if you would not otherwise have to.

The letter often comes because you have a duty to file and the tax return is missing. Employees must file a return, for example, if they are assessed with the tax class combination III and V, or if they received wage replacement benefits such as Elterngeld (parental allowance) or Arbeitslosengeld (unemployment benefit) of more than 410 euros in the year.

The letter states a deadline. If you do not react, the Finanzamt can set a Verspätungszuschlag (late filing surcharge), threaten a Zwangsgeld (coercive fine) and estimate your tax (Schätzung). A coercive fine can be up to 25,000 euros; this is the legal maximum, not the usual amount.

What to do now

  1. 1Check for which year and which type of tax the return is required, and by when.
  2. 2If possible, file the return through ELSTER (the online tax portal); this way its arrival at the Finanzamt is recorded.
  3. 3If you cannot meet the deadline, apply in writing for an extension (Fristverlängerung) before it ends and give the reason.
  4. 4If you think you are not obliged to file at all, write to the Finanzamt before the deadline ends and explain why.
  5. 5Write your reply in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.

How you can reply

File the tax return

This is the direct way. If you have already received an estimated assessment, read the information under Schätzungsbescheid (estimated tax assessment).

Apply for an extension (Fristverlängerung)

The Finanzamt can extend deadlines for tax returns, also with retroactive effect. Give an understandable reason, for example missing certificates or illness, and a specific new date.

Template: Fristverlaengerung beim Finanzamt beantragen

Common questions

What happens if I let the deadline pass?

The Finanzamt can set a Verspätungszuschlag (late filing surcharge). For each month or part of a month it is 0.25 percent of the assessed tax minus advance payments and wage tax, and for annual returns at least 25 euros per month or part of a month. It can also threaten a Zwangsgeld (coercive fine) and estimate the basis of your taxation. Your duty to file the return remains even after an estimate.

Does the late filing surcharge also apply if I get money back?

The surcharge is calculated from the assessed tax minus advance payments and tax deductions. If the result is a refund or no additional payment, the Finanzamt does not have to set a surcharge. But it can do so in individual cases if you missed the deadline through your own fault.

I have a tax adviser. Does a longer deadline apply?

Yes. If a tax adviser (Steuerberater) or an income tax assistance association (Lohnsteuerhilfeverein) prepares the return, the legal deadline usually ends on the last day of February of the second year after the tax year. But if the Finanzamt explicitly asks for the return earlier, the deadline in the letter applies.

Sources (German law and official pages)

  1. § 149 Abgabe der Steuererklärungen (AO)
  2. § 109 Verlängerung von Fristen (AO)
  3. § 152 Verspätungszuschlag (AO)
  4. § 162 Schätzung von Besteuerungsgrundlagen (AO)
  5. § 328 Zwangsmittel (AO)
  6. § 329 Zwangsgeld (AO)
  7. § 46 Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit (EStG)

Research as of: 10 November 2026