Income tax is a tax levied on the income of natural persons. The tax base is the taxable income. Income tax is one of the most important sources of government revenue. The legal basis is the Income Tax Act.
More Information
Publisher
Lower Saxony
Last update or date of publication
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
There is no legal obligation to submit receipts as part of the income tax return. These must be kept. If necessary, the tax office will request the required documents.
The income tax return must generally be submitted electronically if you earn income as a farmer, forester, trader or freelancer. In other cases, voluntary electronic submission is possible. The tax software required for this is available from many commercial providers. However, the income tax return can also be prepared and submitted free of charge via the online portal of the tax authorities.
Otherwise, you can obtain the forms required to prepare the income tax return from all tax offices and from many cities and municipalities (e.g. citizens' offices).
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Preconditions
Income tax is levied on income from
- Agriculture and forestry,
- business operations,
- self-employment,
- non-self-employed work,
- capital assets
- renting and leasing, and
- other income such as income from a pension from the statutory pension insurance or income from private sales transactions.
Hints
To make it easier to process tax returns, the federal and state tax administrations have developed a procedure for the electronic transmission of tax return data to the tax offices. Citizens who do not require any further assistance in completing their tax returns can use the digital Elster form provided free of charge by the administration.
The electronic tax return, the Elster software, is also made available free of charge to commercial providers for integration into tax, financial and payroll accounting software.
Income tax return and more with ELSTER
Tax returns can also be submitted electronically (without paper) via "My ELSTER - your online tax office". Personal data is already available electronically and can be transferred to the return at the click of a mouse. Other advantages are the estimated tax calculation for the tax return and the electronic transfer of the tax assessment to the personal ELSTER account. ELSTER Online
Citizens with pension and/or retirement income can simply use ELSTER for their tax return. To do so, they must first apply for an access number. This is sent by post. Once you have received the access number, you can start using einfachELSTER and complete and submit your income tax return online. It is not possible to calculate a tax estimate for the tax return.
To make it easier to process tax returns, the federal and state tax administrations have developed a procedure for the electronic transmission of tax return data to the tax offices. Citizens who do not require any further assistance in completing their tax returns can use the digital Elster form provided free of charge by the administration.
The electronic tax return, the Elster software, is also made available free of charge to commercial providers for integration into tax, financial and payroll accounting software.
Income tax return and more with ELSTER
Tax returns can also be submitted electronically (without paper) via "My ELSTER - your online tax office". Personal data is already available electronically and can be transferred to the return at the click of a mouse. Other advantages are the estimated tax calculation for the tax return and the electronic transfer of the tax assessment to the personal ELSTER account. ELSTER Online
Citizens with pension and/or retirement income can simply use ELSTER for their tax return. To do so, they must first apply for an access number. This is sent by post. Once you have received the access number, you can start using einfachELSTER and complete and submit your income tax return online. It is not possible to calculate a tax estimate for the tax return.
None.
- Advance payment
- no
Basis for legal action
Legal Remedies
The income tax assessment can be contested with an appeal (so-called objection) and must then be reviewed again by the tax office.
The income tax assessment can be contested with an appeal (so-called objection) and must then be reviewed again by the tax office.
The text was automatically translated based on the German content.
The text was automatically translated based on the German content.
Procedure
The income tax payable is calculated by applying the tax rate to the taxable income. Numerous regulations (e.g. tax allowances, exemption limits, lump sums, special expenses, extraordinary burdens, variable tax rate) take into account your personal capacity as a taxpayer. Expenses for living expenses (e.g. regular expenses for food, clothing, housing) may not be deducted as business expenses or income-related expenses.
Deadlines
- For mandatory income tax assessment in 2024: July 31, 2025
- For compulsory income tax assessment 2025: July 31, 2026
You can submit an informal request to the relevant office to extend these deadlines.
If your income tax return is prepared by a member of the tax advisory professions, a generally extended submission deadline applies from 2018 until February 28/29 of the second following year.
In view of the exceptional situation caused by the coronavirus pandemic, the submission deadline for 2023 will be extended until June 2, 2025 for taxpayers who have received advice. The submission deadline for the 2024 income tax return will be extended to April 30, 2026
- For application assessment for income tax 2021: December 31, 2025
- For 2022 income tax applications: December 31, 2026
- For income tax application assessment 2023: December 31, 2027
- For income tax application assessment 2024: December 31, 2028
The tax office cannot extend these deadlines.
Please note: If you submit your tax return electronically but without authentication, it will only be received by the tax office when you submit the so-called compressed tax return signed by you. Electronic transmission alone is not sufficient in this case.
Please bear this in mind, especially when submitting an application assessment. If you only submit the compressed tax return after the four-year deadline has expired, this is too late.
- For mandatory income tax assessment in 2024: July 31, 2025
- For compulsory income tax assessment 2025: July 31, 2026
You can submit an informal request to the relevant office to extend these deadlines.
If your income tax return is prepared by a member of the tax advisory professions, a generally extended submission deadline applies from 2018 until February 28/29 of the second following year.
In view of the exceptional situation caused by the coronavirus pandemic, the submission deadline for 2023 will be extended until June 2, 2025 for taxpayers who have received advice. The submission deadline for the 2024 income tax return will be extended to April 30, 2026
- For application assessment for income tax 2021: December 31, 2025
- For 2022 income tax applications: December 31, 2026
- For income tax application assessment 2023: December 31, 2027
- For income tax application assessment 2024: December 31, 2028
The tax office cannot extend these deadlines.
Please note: If you submit your tax return electronically but without authentication, it will only be received by the tax office when you submit the so-called compressed tax return signed by you. Electronic transmission alone is not sufficient in this case.
Please bear this in mind, especially when submitting an application assessment. If you only submit the compressed tax return after the four-year deadline has expired, this is too late.
Processing time
The information required for processing income tax (e.g. wage statements, compensation certificates) is usually available to the tax authorities from mid-March of the following year. Accordingly, the tax offices can start processing the tax returns from this time. The tax returns are processed in the order in which they are received.
The information required for processing income tax (e.g. wage statements, compensation certificates) is usually available to the tax authorities from mid-March of the following year. Accordingly, the tax offices can start processing the tax returns from this time. The tax returns are processed in the order in which they are received.