Form detail
BZSt Form ESt 1 A
Einkommensteuererklärung (Individual Income Tax Return)
Country
Germany
Revision year
2024
Methods
efile
Updated
2026-05-20
Einkommensteuererklärung (Individual Income Tax Return)
Annual individual income tax return for German residents.
Who must file: German residents with required filing income, including employees with multiple income sources, self-employed, and individuals with non-wage income above thresholds.
Practical overview
Germany's individual return is generally due 31 July following the tax year for self-filers and 28/29 February of the second year following the tax year via a Steuerberater (tax advisor). The Elster electronic filing platform is the standard. Solidarity surcharge applies in addition to income tax for high earners, and church tax applies to members of recognized churches.
Practical steps
- Determine filing requirement (mandatory or voluntary).
- Gather Lohnsteuerbescheinigung and other income statements.
- File via Elster by 31 July (self-filer) or via Steuerberater by 28/29 February of the second year.
- Pay any balance due upon assessment notice (Steuerbescheid).
Due-date notes
31 July following the tax year for self-filers; 28/29 February of the second year via Steuerberater.
Timing: 31 July
Penalty snapshot
Verspätungszuschlag (late-filing surcharge) and Säumniszuschlag (late-payment surcharge) apply.
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormBZSt KSt 1 A
Cited by
- FormBZSt KSt 1 A
- FormBZSt Anlage S
Primary sources
- Bundesfinanzministerium - EinkommensteuerVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.