Source: https://www.xn--steuerberater-schrder-yec.de/tax-return.htm
Timestamp: 2019-04-26 03:52:37+00:00

Document:
Annual tax return - Tax declaration obligations in Germany: At the end of a calendar year, an annual tax return must be submitted to the tax office. The deadline is 31 May of the following year.
Tip: With tax consultants, the deadline extends to 31.12. In exceptional cases, a later deadline can be agreed with the tax office.
The tax declarations and attachments you have to file depend on your income.
If you have worked as an expat in Germany during the last years, you are (most likely) entitled to an income tax return and a tax refund. Do you know the average taxI refund is approx. 1,000 Euro? How much tax you are charged depends on whether Germany has a tax agreement with your home country.
Are you receiving a tax refund?
1) Necessary additional expenses incurred by an employee for a professional double-budgeting.
2) A double financial management exists only if the employee maintains his own household outside the place of his first place of employment and also lives in the place of the first place of employment.
3) Having a household of your own requires the ownership of a dwelling as well as a financial contribution to the cost of living.
4) Accommodation costs for double housekeeping may be set at the actual domestic cost of using the property, at most € 1,000 per month .
5) Expenses for the ways from the place of the first place of work to the place of the own house state and back (family home travel) can be deducted only for a family home travel weekly.
6) To cover the expenses for a family home trip, a distance charge of 0.30 euros for every full kilometer of the distance between the place of one's own household and the place of the first place of work is to be set.
7) Number 4 sentences 3 to 5 shall be applied accordingly.
8) Expenses for family home travel with a motor vehicle left to the taxpayer in the context of a type of income are not taken into account.
double housekeeping: Anyone who works outside of the place where he or she owns a family household and takes a second home on the job for work can deduct the resulting travel expenses and second home costs up to a monthly maximum of 1000 euros as income-related expenses. Additional expenses for meals can only be set at the level of the applicable lump sums and only for the first three months of double budgeting. This limit applies to all employees. If the employee already went to the new place of employment immediately prior to the start of the double financial management, the duration of this mission is counted towards the three-month period. The travel costs for the first outward journey and the last return journey are to be stated in the actual amount. For cars without a proof each 0.30 euros per kilometer driven recognized. For the expenses for a family homestead weekly, however, applies the means of transport independent distance flat rate, which is to be calculated uniformly for each full distance kilometer of the shortest road connection between the place of their own household and the place of employment with 0.30 €. Here, too, distances covered by plane and routes with collective transport by the employer are disregarded; the expenses for the flight may possibly be claimed in addition to the distance charge for the routes to the airport in actual amount. The limitation of the distance flat rate to 4,500 euros does not apply to family home trips. The second home costs may be deducted in their actual amount incurred but only up to a maximum monthly amount of 1000 euros, as far as usual and not excessive. For non-household workers, no double budgetary management is recognized. According to § 3 no. 13 or 16 EStG tax-free benefits of the employer for a double budgetary management reduce the deductible income.
certain life insurance policies starting before 1 January 2005.
Payments to divorced or permanently separated spouses up to 13,805 euros per year if requested by the donor with the consent of the beneficiary. The consent is basically effective until canceled. A revocation is only effective for future calendar years. The recipient must tax the Alimony payments as income.
Donations and certain membership fees to promote tax-privileged purposes (§§ 52 to 54 AO) to tax-privileged corporations or legal entities under public law and Donations and membership fees to political parties up to the amount of 1,650 euros (for joint assessment 3,300 euros), as far as a tax reduction according to § 34g EStG has not already been granted.
for the Alimony and any professional training of persons who are legally entitled to the taxpayer or his spouse and for whom no one is entitled to an allowance for children or child benefit, up to a maximum of € 8,004 per year. A person is treated as a person who has the legal right to Alimony if certain domestic public funds for their Alimony have been reduced or have been reduced if the taxpayer has paid Alimony. To the amount of 8,004 euros own income and own payments of the maintained person are to be taken into account, if they sum together 624 euro, as well as certain subsidies (§ 33a exp. 1 EStG). This provision also covers Alimony of the divorced or permanently separated spouse, if a deduction is not effectively applied for as special expenditure within the framework of the so-called real splitting.
to cover the special needs of a full-time child, who is in vocational training, and who is entitled to an allowance according to § 32 Abs. 6 EStG or child allowance, amounting to up to 924 Euro per year.costs for illness etc.
Household employment, services and craftsmanship: In the case of household-related employment relationships, which are minor jobs (so-called mini-jobs), income tax is reduced on application in accordance with § 35a (1) EStG by 20% of the expenses, maximum 510 euros. For other household-related employment relationships (eg employment subject to social insurance contributions) or for the use of household-related services (eg service providers) that are not craftsmen's services, the income tax is reduced on application in accordance with § 35a (2) EStG 20% of the expenses, maximum 4,000 euros a year. In accordance with § 35a (3) EStG, income tax is reduced on application for the use of craftsman services for renovation, Alimony and modernization measures, with the exception of the measures subsidized under the CO2 Building Rehabilitation Program of KfW Förderbank 20% of the expenses paid, maximum 1,200 euros per year. An employment relationship is close to the household if it involves a household-related activity. The household activities include u. a. the preparation of meals in the household, the cleaning of the taxpayer's home, the care of the garden, and the care, care and support of children, sick, elderly and dependent persons. Domestic services include all activities that are sufficiently close or related to financial management. Domestic services must therefore be activities that are usually carried out by members of the household and for which a service agency or a self-employed service provider is used, eg. B. the activity of a self-employed window cleaner, the care of relatives by using a nursing service or gardening work (mow lawn, cut hedge) by a nursery.
The craftsmanship includes all manual activities for renovation, Alimony and modernization work such. Painting and wallpapering, laying tiles, renewing the flooring, replacing windows and doors, as well as garden and road works. The tax reduction can only be claimed if the employment, the service or the craftsman's service is carried out or provided in a household of the taxpayer or, in the case of long-term care and assistance, of the well-groomed and cared for person in the European Union or the European Economic Area. Another condition is that the taxpayer has received an invoice for the household-related service or the craftsman service and the payment has been made to the account of the provider of the service. A tax reduction is only considered for expenses that are not business expenses, income-related expenses or special expenses and have not been taken into account as exceptional charges.
How and when will children be considered?
Children under the age of 18 will be considered for the allowances in each case; for child benefit, if you are a resident or habitual resident of Austria or in an EU / EEA Member State.
Over 18, but not yet 21 years old, children will be considered if they are not in employment and registered as jobseekers at an employment agency in Germany.
Over 18, but not yet 25 years old children will be considered if they are in vocational training (this also means school education) etc.
or who have exercised a liberating activity as a development worker in the legal defense or civil service.
In addition, consideration of children over the age of 18 requires that they do not engage in any harmful gainful employment after completing initial vocational training or undergraduate studies.
Tax rates: A basic personal allowance of the taxable income is not subject to taxation. For single taxpayers, it is € 8,130 and € 16,260 for married taxpayers. For each child of the taxpayer, a tax-free child allowance as well as an allowance for care, educational or professional training requirements of the child may be deducted from the income, if deduction of the allowances is more favourable than the entitlement to child benefit, quod vide Family assistance. The base tax rate is 14 %, rising progressively to 42 % for a taxable income of € 52,882/€ 105,764 (single/married taxpayers). From a taxable income of € 250,731/€ 501,462 (single/married taxpayers), the tax rate is 45 %. These are the so-called limit tax rates, i.e. the average tax burden is significantly lower.
Special tax rate for income from capital asset: Income from capital assets is taxed at a standard tax rate of 25 % (plus solidarity surcharge).
For non-self-employed foreign income, you must submit the N-AUS attachment. For each foreign country, a separate annex N-AUS must be submitted. For more information see instructions Appendix N-AUS. Frontier workers continue to use the specific N-GRE national forms instead of the N-AUS plant. Eg Switzerland.
According to Section 90 (2) of the AO, the taxpayer has an obligation to cooperate in foreign matters: documents such as: For example, certificates issued by the employer regarding employment abroad and taxation of wages abroad must therefore be included in full. The taxpayer must provide proof of the amount of foreign income and on the determination and payment of foreign taxes by appropriate documents (eg tax assessment, self-assessment in foreign countries (eg USA, Italy), payment receipt), if necessary in German translation (§ 68b EStDV). If the tax is registered abroad by an employer, an entrepreneur or a bank, proof from the declarant of the amount of the tax deducted (H 212a (Determination of foreign taxes) EStH) is sufficient proof.

References: § 3
 § 34
 § 32
 § 35
 § 35
 § 35