The obligation to submit electronically applies to various tax returns:

• Income tax returns if you earn income from self-employment, a business, or from agriculture and forestry
  • You do not have to file your income tax return electronically if you only earn income from employment for which income tax has already been deducted. This is not a problem if the positive income that is not subject to income tax (for example, profit income, rental income, or pension income) totals up to €410.
  • If you are required to prepare a balance sheet, you must submit it electronically for financial years beginning after December 31, 2011.
• Explanations for the breakdown of the trade tax assessment amount if your company operates in several municipalities
• Declarations for the separate determination of tax bases, for example in the case of jointly used property such as in a community of heirs
• Declarations of determination, for example in the case of partnerships such as GbR, OHG or KG
• Corporate tax returns if you operate a legal entity, for example a GmbH
• VAT returns if you are liable for VAT as a company or self-employed person

In exceptional cases, the tax office may waive electronic submission to avoid unreasonable hardship. Submit a request and provide written reasons why you cannot submit your tax return electronically.