Your First German Tax Return: What You Need and How to File

The first German tax return feels like bureaucracy but is mostly a collection task: find two documents, answer questions, submit. This guide walks you through every step, from the tax ID to the tax assessment (Bescheid). And it clears up the biggest worry: filing voluntarily once does not oblige you to file every year.

The short version

• Two documents are usually enough: your tax ID (Steuer-Identifikationsnummer) and your Lohnsteuerbescheinigung. Plus your IBAN for the refund.
• Receipts stay at home: since 2017 you keep receipts and send them only if the Finanzamt asks (Belegvorhaltepflicht).
• €1,230 of work-related expenses are granted automatically, without a single receipt.
• Filing voluntarily pays off: the average refund is around €1,095, and you can go up to four years back.
• No permanent obligation: a first voluntary return does not oblige you to file in future years.

The documents you need

That is the whole list. Since 2017 the Belegvorhaltepflicht applies: receipts are no longer submitted with the return. You store them and send them only if the Finanzamt requests them. And because your employer has already transmitted your wage data electronically, the return is mostly about your expenses.

File in 5 steps

1. Get the two documents ready: tax ID and Lohnsteuerbescheinigung, see the table above.
2. Answer guided questions: in Norman you answer clear questions about your job, commute, and expenses instead of hunting for form lines.
3. Check your refund live: while you answer, Norman calculates the expected refund. You see what comes back before you file.
4. Submit via ELSTER: the return goes to the Finanzamt directly via ELSTER. You do not need your own ELSTER account.
5. Wait for the Bescheid and check it: after a few weeks the tax assessment arrives. Compare it with your return.

Not obliged to file? Then you can even start retroactively: a voluntary return is possible up to four years after the tax year, with an average refund of around €1,095 per year. Which years are still open is in our deadline overview.

What first-timers deduct most

The first €1,230 of work-related expenses (Werbungskosten) are deducted automatically, no receipts needed. Everything above that you enter item by item. Go through the list and take what applies to your year:

• Commute: the distance allowance counts for every day you went to the office. With a longer commute, it alone often exceeds the flat amount.
• Home office: €6 per day working from home, up to €1,260 per year.
• Work equipment: laptop, monitor, desk, professional books, as far as you paid for them yourself.
• Training: courses, certificates, exam fees, and the trips to get there.

When do the assessment and refund arrive?

After you submit, the Finanzamt reviews the return. The Bescheid usually arrives after a few weeks, typically 4 to 12. The refund lands on the IBAN from your return, usually shortly after the Bescheid.

One last step belongs on the list: compare the Bescheid with your return. Usually everything matches, and where it deviates, the Finanzamt explains why in the notes of the Bescheid. That way you see immediately if something was struck.

Your first return in minutes

With Norman you answer clear questions in English instead of deciphering German forms: Norman knows the typical first-timer deductions, calculates the expected refund live, and files directly via ELSTER, no own ELSTER account needed. The tax return costs €19 one-time per tax year, you pay only when you submit, and joint filing is included. If you prefer, you can do the whole return from Claude or ChatGPT.

FAQ

What do I need for my first German tax return?

Two documents at the core: your tax ID (11 digits, printed on the Lohnsteuerbescheinigung and on every letter from the Finanzamt) and the Lohnsteuerbescheinigung from your employer's payroll portal. Plus your IBAN for the refund.

Do I have to send in receipts?

No. Since 2017 you keep receipts for larger expenses and only send them if the Finanzamt asks for them.

How long does the refund take?

The Bescheid usually arrives after 4 to 12 weeks, depending on the Finanzamt and the season. The refund usually follows shortly after, to the account from your return.

Do I have to file every year from now on?

No. A voluntary return creates no obligation for future years. The filing obligation is checked fresh for every year.

Can I file my first return retroactively?

Yes. Without a filing obligation you can go up to four years back, each year as its own return. The dates are in our deadline overview.