Tax return 2024: deadlines and allowances – you need to know that

There is still time to submit the tax return for 2024. But if you cannot expect to dilate a due tax refund, you can get started. For the tax year 2024, there are some tax relief for income tax, some come automatically, others have to be applied for. An overview of deadlines and changes as well as useful tips.

The general deadline for submitting the tax return has shifted several times in recent years. Compared to the previous year, it slides forward for a month again: The tax return 2024 must be Thursday, July 31, 2025 be submitted (since August 31st falls on a weekend).

If you make the tax return with the help of a tax advisor or a income tax aid association, you have a longer time. In this case, the first time is the deadline April 30, 2026. Only in exceptional cases can the tax office request an earlier tax.

Much later, citizens can submit their tax return if they do this voluntarily, although they are not obliged to do so (see below). The voluntary tax return can still be submitted up to four years later: for the tax year 2024, the key date is therefore the December 31, 2028. And: by the end of 2025, the voluntary tax return for 2021 can be submitted accordingly. And of course also for the years after.

If a due tax return is not submitted on time, the tax office can request a delay surcharge. This is 0.25 percent of the fixed income tax – at least 25 euros per month.

The extension of the deadline is only available in justified exceptional cases, provided that the reasons are not in debt themselves. If you want to submit the tax return later, you can request this informally to the responsible tax office. According to the consumer advice center, reasons such as illness, longer stays abroad or outstanding documents. The tax office announces in writing whether it grants the deadline extension and if so, what the new period is. However, it can also request that the tax return be submitted on time with reference to missing documents – a “provisional” decision can then be corrected afterwards.

The submission of the tax return is mandatory for:

A voluntary submission of the tax return can also be worthwhile, since it often leads to reimbursement of too much tax. According to the Federal Statistical Office, the average tax refund is around 1100 euros.

Around a quarter of the taxpayers submit their explanation in paper form. In principle, the forms of the forms are still possible by post for employees and pensioners without income from self -employed activity. However, the tax offices have established the digital path as standard. About the free Online portal “Elster” The tax offices can be filled out and sent the tax return without paper. Evidence has not to be sent directly for several years – but only presented at the request of the tax office.

An alternative to Elster are commercial Tax programs Or apps: You cost between 20 and 45 euros, but make it easier to fill out and ensure that you don’t forget to forget important items. So you easily brought the price back. Test winner at Stiftung Warentest is WISO, but other tax programs also do well.

If you do not dare to make the tax return on your own with tax software, you can Income tax aid association or Tax advisor Get professional help. A three -digit amount is usually due for this. The exact costs depend on the complexity of the case and income. Wage tax assistance associations are cheaper, but are only open to employees, officials and pensioners (not self -employed).

Incidentally, you can take out the tax expenses for tax advice or tax program next year.

The Federal Government decided on tax relief for the tax year 2024. The tax offices automatically take into account the increased Basic allowanceup to which no taxes have to be paid for at all – it rose from 10,908 euros to 11,784 euros. Accordingly, the other corner values, from which a higher tax rate applies.

The Child allowance rises by 600 euros for the tax year 2024 and is 6612 euros (3306 euros per parent). Alternatively, parents benefit from the child benefit of 250 euros per child. The tax office checks on its own, which is cheaper.

The child allowance and also the allowance for care, education and training needs of 2928 euros for children, in short “BEA allowance“, Are no longer shortened if the child lives in an EU member state. This regulation follows a judgment of the European Court of Justice (ECJ).

The Mini-job limit increases to 538 euros per month for the tax year 2024. This change is based on the increase in the minimum wage to EUR 12.41 per hour (2025: 12.82 euros).

Anyone who has moved for professional reason for 29.2.2024 can claim higher costs than advertising costs. The Lump sum was increased to 964 euros. The other reversing member of the household (partner, children) can be claimed to be 643 euros.

The cost of Tutoring can now be claimed as advertising costs with up to 1286 euros. That is 105 euros more than 2023.

For damaged the Flood in 2024 Are there various reliefs, including deferrals, special depreciation for replacement procurement and simplified evidence of donations.

Donations for Corona and Ukraine aid up to 20 percent of the income are deductible as special expenses.