Let's start with the fact that there is a category of people who are required to file a tax return every year. As a rule, Finantsamt expects from these people that they must pay additional taxes based on the results of the declaration. Those most likely to receive a tax refund are not required to complete a tax return. Therefore, on average, everyone who submits a tax return receives more than 1,000 € back from the tax office. So filing a declaration is almost always beneficial.