Taxes

Checklist for documents: What you need for the tax returns

Diana

Chief Happiness Officer

Updated on:

Jun 2, 2024

Gone are the days of stuffing envelopes with receipts and mailing them to the tax office. Since 2017, you no longer need to submit physical documents with your tax return in Germany. However, this doesn’t mean you can toss out your paperwork—keeping the documentation is essential for potential inquiries from the tax office. Here's everything you need to know about what to collect, how to organize it, and why it matters.

From submission to retention: What changed?

The shift from mandatory submission of documents to retention obligations means you only need to provide evidence if the tax office requests it. Instead of including receipts with your tax return, log your expenses in your online filing tool or tax software, such as Norman, and keep the supporting documentation handy.

This modernized process reduces paperwork but requires you to maintain organized records. Here’s how to prepare for a smooth tax return experience.

Essential documents for your tax return

The documents you need depend on your situation—employment, self-employment, investments, or personal deductions. While not all documents are required initially, these are the ones you should keep:

For employment income:

Annual wage tax certificate (Lohnsteuerbescheinigung).
Proof of any substitute income, such as unemployment benefits, parental allowance, or short-time work benefits.

For deductions:

Receipts for work-related expenses (Werbungskosten), like commuting costs, home office expenses, training fees, or moving costs.
Records of special expenses (Sonderausgaben), such as pension contributions (e.g., Riester) or donations.
Evidence of household services (haushaltsnahe Dienstleistungen), including cleaning, renovation, or maintenance costs.
Documentation for extraordinary burdens (außergewöhnliche Belastungen), like medical, funeral, or disability-related expenses.

For investments:

Tax certificates for capital gains or withholding taxes.
Documents for foreign tax credits.

For freelancers and self-employed:

Bank statements showing business-related expenses.
Invoices for deductible purchases or services.
Proof of travel expenses, such as tickets or accommodation receipts.

💡 Use Norman's automated categorization tool to upload and sort receipts, ensuring you're always ready for a tax office inquiry.

What does the tax office already have?

Employers, insurance providers, or government agencies automatically report some information to the tax office. Examples include:

Wage tax certificates.
Contributions to statutory health and pension insurance.
Substitute income payments (e.g., parental or unemployment benefits).

While these don’t need to be provided, ensure they match the data you’re filing to avoid discrepancies.

How to prove expenses without physical receipts

Tax deductions require proof, but not all proof needs to be paper-based. Here's what qualifies:

Original receipts: Essential for in-person purchases.
Digital invoices: Accepted if they meet legal requirements.
Bank statements: Useful for verifying payments.
Alternative evidence: The tax office may accept a self-written record (Eigenbeleg) explaining the expense if a receipt is lost.

💡 Store digital copies of all receipts in the app. This keeps them safe and makes retrieval easy if the tax office requests documentation.

Submitting documents to the tax office

If requested, you can provide documents either:

Online: Using the “Submit Documents” feature in ELSTER (formerly "Nachdigal" for digital uploads).
By post: For those who prefer traditional methods.

What you can claim without receipts

Some deductions don’t require detailed documentation:

Flat-rate deductions: Such as the employee lump sum or home office flat rate.
Standard allowances: For relocation or disability, based on fixed amounts.

For all other expenses, receipts are necessary to claim the maximum benefit.

How long should you keep the documents?

While private individuals aren’t legally required to retain tax documents indefinitely, keeping them for at least four years—longer if your tax assessment includes provisional clauses is wise.

Retention periods extend to eight years if you’re self-employed or earn over €500,000 annually. This includes invoices, contracts, and bank statements.