Income tax return (ELSTER)

ELSTER is the online tax system of the German tax authorities. It lets private individuals submit an income tax return (Einkommensteuererklärung) electronically through a browser, and the Mein ELSTER area also offers an inbox, draft saving, and digital documents and notices 12.

Who needs this

• Private individuals who want to submit an income tax return electronically can use Mein ELSTER 12.
• simplyELSTERplus is for people who live in Germany, have an ELSTER user account, are employees, do not want to declare children, and want to do their tax return themselves 12.
• einfachELSTER is designed especially for pensioners and retirees 12.
• If you have income from freelance work, business activity, or agriculture and forestry, the return must be transmitted electronically with Mein ELSTER 3.
• In Berlin, people with only employment income from one employer may file voluntarily under certain conditions, while other situations can create a filing duty 4.

Step by step

1. Create an ELSTER user account for access to Mein ELSTER 12.
2. Register in Mein ELSTER. The Berlin service says registration can take up to two weeks 34.
3. Choose the suitable ELSTER service: Mein ELSTER, simplyELSTERplus, einfachELSTER, MeinELSTER+ for mobile receipt upload, or ElsterSecure for mobile login 12.
4. Fill out the income tax return online and submit it electronically 12.
5. If you use MeinELSTER+, you can photograph receipts and upload them to your ELSTER account, and for simple tax situations it can generate a tax proposal that you can check and confirm 12.
6. If you want to receive tax notices digitally, give one-time consent to electronic delivery in Mein ELSTER 12.

Documents

• For online filing, you need registration in Mein ELSTER with an electronic certificate for authentication 34.
• The pre-filled tax return service requires registration with your identification number in Mein ELSTER 12.
• In general, receipts do not need to be attached to the return; keep them and submit them only if the tax office asks for them 34.
• Exceptions mentioned in Berlin include certain proof for the disability lump sum, tax certificates for creditable capital gains tax in some cases, and certificates for creditable foreign taxes 34.
• If you file on paper in Berlin, the forms can be obtained free of charge from the Berlin tax offices or filled out online and printed 34.

Cost and time

• Mein ELSTER and the pre-filled tax return service are free of charge 12.
• The Berlin service states that there are no fees for filing the income tax return 34.
• In Berlin, the average processing time is 7 to 9 weeks, whether the return was filed on paper or via ELSTER 34.
• ElsterSecure allows mobile login without a certificate file 12.

Deadlines

• If you are required to file, Berlin states that the income tax return must be submitted by 31 July of the following year 3.
• In Berlin, this deadline can be extended on request 3.
• If a tax adviser or wage tax assistance association prepares the return, Berlin states that a later deadline applies 3.
• For voluntary filing in Berlin, the period is four years and cannot be extended 4.

City by city

Berlin

• Berlin states that the income tax return is generally submitted to the tax office of your place of residence 34.
• For Berlin, filing can be done electronically, by post, or in person; if you have income from freelance, business, or agricultural and forestry activity, the return must be sent electronically with Mein ELSTER 3.
• Berlin notes that paper forms are available free of charge from Berlin tax offices, and if sent by post, they should be enclosed with a stamped, addressed return envelope (DIN C 5) 34.
• Berlin says electronic submission by email is not possible 34.
• Berlin also states that tax data for the previous year are usually available to the tax offices in March, and that final processing can start from mid-March 3.