Tax declarations need to be filed until end of May of the following year. If you have a tax consultant the deadline is end of December of the following year except the tax office sets an earlier deadline.
Tax year is calendar year except if you choose as a company another time period.
Please find in the following the basic structure of the tax declarations:
1. Tax declarations – Income tax declaration
Natural persons have to file income tax declarations except if they only had German employment income which had been already wage taxed with tax class one or four.
If you are married and you want to be taxed as a couple you only need to file one declaration. All tax free amounts and lump sums are doubled. Usually, it is an advantage to choose this way.
2. Tax declarations – Corporate income tax declaration
Corporations with limited liabilty such as GmbH and AG have to file corporate income tax declaration. It starts out with the profit of the year. In attachment A (Anlage A) all non deductible expenses such as income tax and 30% of entertainment cost have to be listed. The profit plus the non deductible expenses will usually result in the taxable income.
3. Tax declarations – Declaration for partnerships
The declaration for partnerships starts out with the profit. Afterwards all expenses and income which is related to partners will be allocated to the relevant partner. The taxable income will be the result of these two parts.
4. Tax declarations – Trade tax declaration
Corporations and partnerships both have to file the same form for trade tax. The starting amount is the taxable income. Usually, the further lines do not have to be filled out.
5. Tax declarations – VAT declaration
The VAT declaration is more or less the sum of all advance VAT returns of the year. Only later passed in invoices will lead to changes.
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