Deadline for filing tax returns for the 2025 assessment period

Who has to submit their tax return for 2025 and when? This question comes up every year. After the pandemic-related deadline extensions of previous years, the regular statutory deadlines will apply again for the 2025 tax year.

In this article you will find out all the important dates and how you can benefit from a significant extension of the deadline by becoming a member of the CUCO Lohnsteuerhilfeverein e.V.

The most important deadlines at a glance

Depending on whether you prepare your tax return yourself, use the help of a tax assistance association or submit the return voluntarily, different deadlines apply:

1. Persons obliged to submit tax without tax advice

If you are legally obliged to submit a tax return and prepare it yourself (e.g. via ELSTER), the regular statutory deadline applies:

• Deadline: July 31, 2026

2. Those obliged to submit tax advice

If you have your tax return prepared by a payroll tax assistance association such as CUCO or a tax advisor, you will benefit from an automatic extension of the deadline. The following applies to the tax year 2025:

• Deadline: March 1, 2027

3. Voluntary submission

If you are not obliged to file, but would like to file a tax return voluntarily (which is financially worthwhile in most cases), you have four years to do so:

• Deadline: December 31, 2029

Note: If the deadline falls on a Saturday, Sunday or public holiday, the next working day is considered the end of the deadline. This has already been taken into account.

Who is obliged to submit?

Many employees think they don't have to file a tax return. However, there are numerous situations in which the tax office requires a declaration. This includes:

• Tax class combinations: You and your spouse had the combination III/V or IV with factor.
• Wage replacement benefits: You received more than 410 euros in wage replacement benefits in 2025 (e.g. parental allowance, sickness benefit, short-time working allowance or unemployment benefit).
• Additional income: You had other income without tax deductions (e.g. income from renting and leasing – within the statutory consulting limits of €18,000 / €36,000) of more than 410 euros.
• Multiple employers: You were employed by several employers at the same time and had wages that were taxed according to tax class VI.
• Exemption amounts: An allowance was entered on your income tax card.

Why is voluntary taxation worth it?

Even if you don't have to pay the tax, it's worth it in around 9 out of 10 cases. The average tax refund in Germany is over 1,000 euros. Deductible items include:

• Commercial expenses: Travel costs to work (commuter allowance), work equipment, home office allowance or training costs.
• Special expenses: Provision expenses (health and pension insurance), donations or church tax.
• Household-related services: tradesmen's bills, cleaners or chimney sweep fees.

Sit back and relax with CUCO

Don't worry about deadlines or complicated tax forms. As a member of the CUCO Lohnsteuerhilfeverein e.V., we take over the entire process for you - digitally, quickly and legally. And the best thing: you will automatically receive an extension until March 1, 2027.

Become a member now or arrange a Consultation appointment with us!