Tax deadlines 2023/2024: what you need to know

When is the tax due? All deadlines for 2023 & 2024 - for self-makers and tax advisors at a glance.
Published by Patricia Lederer 17.04.2025 um 16:00 Uhr

Background: When must the tax return be submitted?

Whether private or business, tax returns are mandatory. And as is so often the case with taxes: if you miss the deadlines, you risk disadvantages, for example in the form of late surcharges.

It is therefore important to know: When exactly does the submission deadline end? And: What differences apply to advised and non-advised taxpayers?

The deadlines at a glance

In Germany, the following generally applies:
tax returns must be received by the tax office seven months after the end of the year, e.g. by July 31 for the previous year.

But: If you are represented by a tax advisor, you get more time and this is particularly relevant because these deadlines have currently been extended (special coronavirus regulations).

Here is an overview of the current deadlines:

Taxation period Without tax advisor With tax advisor
2023 September 2, 2024 June 2, 2025
2024 July 31, 2025 April 30, 2026
  • Tax-advised persons = you submit your declaration via a tax advisor or a tax consultancy firm
  • Non-advised persons = you do your tax yourself – e.g. via ELSTER or tax software

What happens if you miss the deadline?

If you submit your return too late, the tax office can demand a late filing surcharge, which is a financial surcharge that is automatically calculated if you are late with your return and have to pay tax arrears.

Example: Your tax is submitted in October 2024, but should have been submitted by July 2024 and you have to pay tax arrears. A surcharge is then automatically due without any further reminder.

Our tip:

You can also submit your tax return early – and it can be worth it!
If you expect a refund, you should not wait until the deadline.

  • Advantage: You get your money back sooner
  • Option: Subsequent reduction of advance payments if your income has changed

Recommendation for action:

  • Check which deadline applies to you – with or without tax advice
  • Submit your declaration in good time or as early as possible
  • Get advice if you expect a repayment or have to make high advance payments

👉 We’ll help you make the most of the deadlines – and show you how to get the most out of your tax return – book your first aid consultation now.

Foto Patricia Lederer
Patricia Lederer
Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.
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