Steuererklärung in Germany for newcomers

If you are employed and never filed Steuererklärung, you probably lent Germany 800 to 2000 euros every year. This guide explains how to get it back.

What is Steuererklärung and why it matters?

Steuererklärung is the annual income tax return. During the year your employer withholds Lohnsteuer based on estimates. At year end the return calculates exactly:

• Paid too little: you owe
• Paid too much (common): refund

Statistisches Bundesamt: 88 percent of filing employees get a refund, average about 1090 euros per year.

Is it mandatory?

Mandatory (Pflichtveranlagung) for:

• Freelancer / self-employed (Gewerbe)
• Multiple employers at once
• Side income over 410 euros/year outside salary
• Elterngeld, Kurzarbeitergeld, Krankengeld, Arbeitslosengeld over 410 euros
• Steuerklasse III/V
• Steuerklasse IV with Faktor
• Multiple tax classes in one year (marriage/divorce)
• Investment income above Sparerpauschbetrag

Voluntary (Antragsveranlagung) for:

• Normal employee, one employer
• Steuerklasse I or IV
• No other income

Even when voluntary, filing almost always pays off.

Deadlines

Type	Deadline
Voluntary	Up to 4 years later, 2022 through end 2026
Mandatory (no Steuerberater)	July 31 following year
Mandatory (with Steuerberater)	End February second year after

In 2026 you can file 2022, 2023, 2024, 2025, each separately. That can be several thousand euros.

Three filing options

1. ELSTER, official, free

• elster.de
• Free, German only
• Technical, ok for simple cases
• Registration 2 to 4 weeks (activation ID by post)
• For you if: good German, simple case, time to activate

2. WISO Steuer / Taxfix / SteuerGo

• WISO Steuer: most popular (~40 euros/year)
• Taxfix: app, questionnaire, some English
• SteuerGo: English, simpler (~30 euros)
• Submits via ELSTER
• Recommendation: WISO for most newcomers

3. Steuerberater (tax advisor)

• Cost: 300 to 800 euros (employee), 800 to 2000+ (freelancer)
• For you if: freelancer, GmbH/UG, complex international income, no time
• Bonus: fees deductible
• Tip: Persian-speaking Steuerberater in big cities

Steuer-ID vs Steuernummer

Steuer-ID (IdNr)	Steuernummer (StNr)
Fixed for life	Changes with location/job
11 digits	10 to 13 digits
From birth or first Anmeldung	From first return or business registration
Used everywhere	Only Finanzamt correspondence

Steuer-ID arrives 2 to 4 weeks after Anmeldung by post. Lost: request at bzst.de, takes 8 weeks.

8 major deductions many forget

1. Pendlerpauschale (commuting)

• 30 cents/km first 20 km (per workday)
• 38 cents/km from km 21
• One way, workdays only
• Example 30 km, 220 days: (20 × 30 + 10 × 38) × 220 = 2156 euros

2. Homeoffice-Pauschale

• 6 euros/day, max 210 days = 1260 euros/year
• No separate office room required
• Cannot combine with Pendlerpauschale same day

3. Arbeitsmittel (work equipment)

• Laptop, monitor, chair, desk, professional books
• Under 800 euros net: full immediate deduction
• Above: depreciation (laptop 3 years, furniture 13 years)
• Mixed private/work: often 50 percent

4. Fortbildung (training)

• Online courses, bootcamps, certificates
• Books, learning software
• Travel and accommodation for training
• German course if job-related

5. Doppelte Haushaltsführung (double household)

Working in another city while family stays home:

• Rent in work city up to 1000 euros/month
• One trip home per week
• Second home setup up to 5000 euros
• Can be thousands of euros deduction

6. Umzugskosten (job-related move)

Move for work:

• Umzugspauschale (~900 euros, 2025)
• Moving company
• Apartment search trips
• Two months double rent
• Also applies to voluntary move if commute cut by 30 minutes

7. Versicherungen (insurance)

• Krankenkasse (half deductible)
• Pflegeversicherung
• Haftpflichtversicherung
• Rechtsschutz (work portion)
• Berufsunfähigkeitsversicherung

8. Spenden (donations)

Up to 20 percent of income. Organization must be gemeinnützig. Registered charities in Germany often qualify.

Step by step with WISO Steuer

1. Buy WISO Steuer 202X (~40 euros)

2. Enter Stammdaten: name, address, Steuer-ID, IBAN

3. Upload Lohnsteuerbescheinigung (from employer), OCR supported

4. Answer guided questions:

   • Commute → Pendlerpauschale
   • Homeoffice → Homeoffice-Pauschale
   • Training → Fortbildungskosten
   • Move → Umzugskosten

5. Review: WISO shows expected refund/debt

6. Submit via ELSTER (one click)

7. Wait: Finanzamt responds in 4 to 12 weeks, money to account

Critical points for newcomers

1. Income from Iran / abroad

Income in Iran (rent, interest, salary):

• Must report (Welteinkommensprinzip)
• Iran tax creditable (1969 treaty)
• Complex cases: Steuerberater, errors can be criminal

2. Transfers from abroad

Over 12,500 euros from abroad (including Iran) to German account: report to Bundesbank (§ 67 Außenwirtschaftsverordnung). Not tax, but reporting duty.

3. Keep documents 10 years

• All receipts digital or paper 10 years
• Lexware, Buhl Belege, Google Drive
• Restaurant receipts, train tickets, laptop invoices

4. Choose Steuerklasse correctly

• Single: Klasse I
• Married, similar income: both IV
• Married, one main earner: III + V, lower monthly tax, mandatory filing
• IV with Faktor: balanced

Tax class change once per year free.

5. Take deadlines seriously

Mandatory late filing:

• First 3 months: warning
• Then: 25 euros/month Verspätungszuschlag
• After 14 months: min 25 euros/month, max 25,000 euros

6. Verlustvortrag for students

Studying without income:

• Collect tuition, books, study-related rent, commute
• File with Verlustvortrag
• Loss reduces tax in first working years
• Can return 5000+ euros in early career

Checklist

• Check if Pflichtveranlagung applies
• Find Steuer-ID (payslip or BZSt letter)
• Choose ELSTER (free) or WISO (~40 euros, recommended)
• Catch up 2022 to 2025 if missed
• Students: Verlustvortrag even without income
• Collect receipts digitally this year
• Freelancers: get Steuerberater

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