Abgabefrist
The deadline to submit the German tax return.
The Abgabefrist is the deadline for filing a mandatory return. Under §149 Abs. 2 AO, a return you prepare yourself is due by 31 July of the following year: the 2025 return is due on 31 July 2026. If a Steuerberater or a similar professional prepares it, §149 Abs. 3 AO gives a longer deadline, but only for returns actually prepared by them. A non-resident with taxable German rental profit should treat the filing as mandatory. Miss the date and the Finanzamt may set a Verspätungszuschlag; after 14 months the surcharge becomes automatic in most cases. The Finanzamt can also call for a return earlier by letter. When you only expect a refund or a loss, filing later is possible within the four-year assessment period, but carrying a loss forward still needs a filed return.
Last reviewed: by Yann Lephay.