FAQ- English

German income tax declaration „Einkommensteuererklärung“

You can count on our competence due to our knowledge and experience of filing income tax declarations since 30 years.

Our multi-lingual employees speak up to 3 languages (German, English and Turkish). Our employees are endeavoured in every way to provide the best service. We will organise the maximum legal tax return for you.

On this page, you can find answers to frequently asked questions.

F A Q

Is „Lohnsteuerhilfeverein Tican (Krone) e.V.“ authorized for income tax declarations „Einkommensteuererklärung“ in Germany?

Our association is authorised since 30.01.1991 by the Oberfinanzdirektion Frankfurt am Main as a „Lohnsteuerhilfeverein“, which is authorized to prepare income tax declarations for all of Germany according to the rules and regulations of German tax authorities „Finanzamt“.

Who has to file a tax declaration?

Every employee who earned money in Germany has to make an income tax declaration.

When is the deadline for the income tax declaration „Einkommensteuererklärung“ in Germany?

The deadline for income tax declarations „Einkommensteuererklärung“ of the preceding calendar year without authorised tax consultant:

• In this case, income tax declaration has to be filed by 31 May.

Deadline for income tax declaration of the preceding calendar year „Einkommenstuererklärung“ with authorised tax consultant like our office:

• If a professional tax consultant prepares the declaration, you have an extension of time until 31 December.

If the income tax declaration is not filed on time, the tax authorities may assess penalties. The penalties are at the discretion of the tax authorities but will not exceed 10 percent of the tax.

Is it possible to make tax declarations for preceding years?

If you worked in Germany during the past 4 years and paid income tax, you can apply for tax refund.

The income tax declaration can be made retroactively for 4 years (in special cases, up to 10 years)

When does the tax (fiscal) year start and end in Germany?

The tax year in Germany starts on 1st of January and ends on 31st of December.

For income tax declarations, you have to forward us the documents about your income for this period from every country! (World income principle)

Is it necessary to come to your office personally?

It is not necessary to come to our office. We can process your declaration also via e-mail.

How is the procedure of annual income tax return „Einkommensteuererklärung“ in your office (via e-mail)?

• Send us an e-mail to contact@tican-krone.de and you will get a checklist and the form for power of attorney.
• Send us the signed form for power of attorney and your documents by e-mail.
• After processing, we send you a form for income tax declaration „Erklärung“ with tax calculation by e-mail.
• You need to sign this form “Erklärung“ and send it to us by e-mail.
•  We send your declaration to the tax authority after our fee is paid.
• The tax authority will send us a tax assessment „Einkommensteuerbescheid“ after processing.
• You will receive the tax refund.
• We will check your tax assessment. If the tax assessment should not be correct, we can raise an objection.
• We send your tax assessment „Einkommensteuerbescheid“ per e-mail to you.

How is the amount of the tax refund calculated?

The amount of the tax refund depends on many factors such as gross income, withheld wage tax, period spent in any country, personal allowance, income from other countries and further deductible expenses.

How long will it take to get a refund?

The tax declaration procedure in Germany starts after the end of the year on January 1st of the following year.

The tax authority starts processing files for the preceding calendar year after 28. February, in most cases after middle of March.

The refund procedure at the tax authority takes about 12 - 16 weeks after we submit all the information and documents from you. However, in some cases it may take longer.

What are child-related deductions?

Generally, parents receive child benefit „Kindergeld“ from the „Familienkasse“ for their children who are living in Germany.

You can find out if you have a right to „Kindergeld“ on their home page. For more information, click here

https://www3.arbeitsagentur.de/web/content/EN/Benefits/ChildBenefit/Detail/index.htm?dfContentId=L6019022DSTBAI494675

If you do not qualify for the monthly child benefit from „Familienkasse“ or if the tax return exceeds the child benefit, then these deductions can be claimed on the annual tax declaration.

Amount of tax exemption for

Child’s age                              single              /      married taxpayers.

0 - 17 years                            3.624.- EUR    /      7.248.- EUR

18 - 25 years                          3.624.- EUR    /       7.248.- EUR if attending school/vocational training,

if not living at home                   462.- EUR     /          924.- EUR additionaly

Please note that the amount of tax exemption depends on the country in which the child lives. For example, if your child lives in India, the amount is shortened to ¼.

Child care expenses

Parents can deduct 2/3 up to 4.000.- EUR of the expenses for childcare per child per year if the child is younger than 14 years, and for disabled children until the age of 25.

Can I get refund for medical costs (exceptional costs)?

It is possible to get a refund for exceptional costs like dental treatment; glasses, medical expenses, funeral expenses.

However, these costs aren’t completely deductible. The amount of the deductible sum depends on your family status and number of children.

Cost lower than this sum have no influence on your tax refund; only costs above this sum are deductible.

Example:

A single person with earnings of 40.000 € can only claim deduction for medical expenses for costs over 2.400€ (=40.000 x6%). If he paid 2.500€, the deductible amount is 100€.

Can I get a refund of contributions in German Pensions Fund „Deutsche Rentenversicherung“?

For further information, please contact the Deutsche Rentenversicherung.

You can get first information here:

http://www.deutsche-rentenversicherung.de/Allgemein/en/Inhalt/03_leistungen/03_beitragserstattung/beitragserstattung_text.html

For Claim for refund of contributions for persons residing outside Germany

http://www.deutsche-rentenversicherung.de/Allgemein/de/Inhalt/5_Services/04_formulare_und_antraege/_pdf/V0901.pdf?__blob=publicationFile&v=25