Income tax return when self-employed in Germany (Einkommensteuererklärung): forms, deadlines and doing it in English

Do you have to file? Four triggers

One of these is enough. Being small does not remove the duty.

• No wages at all: your total income (Gesamtbetrag der Einkünfte) is above the basic tax-free amount (Grundfreibetrag). That is €12,096 for 2025 and €12,348 for 2026, and double for a married couple filing jointly (§ 56 EStDV).
• A job plus self-employment: your income without wage tax deduction is more than €410 in the year (§ 46(2) no. 1 EStG). This means profit, not turnover.
• A tax loss was carried forward: a remaining loss amount was fixed at the end of the previous year (§ 56 sentence 2 EStDV).
• The tax office (Finanzamt) tells you to file: this applies at any income level (§ 149(1) AO). The duty also stays after the office has estimated your tax.

With profit income, paper is the exception. The law requires electronic transmission, and the tax office can allow paper only on request, to avoid undue hardship (§ 25(4) EStG).

Which forms you need, and what the German names mean

The form names are German in every software.

Deadlines: where you stand on 2 November 2026

Counted under § 149 and § 108(3) AO. A weekend or public holiday moves the end to the next working day.

• Tax year 2025 (Steuererklärung 2025), no tax advisor: 31 July 2026. This date has passed.
• Tax year 2025, a tax advisor (Steuerberater) prepares the return: the last day of February 2027. That is a Sunday, so the deadline is Monday 1 March 2027.
• Tax year 2026, no tax advisor: 31 July 2027 is a Saturday, so the deadline is Monday 2 August 2027.
• Tax year 2026, with a tax advisor: 29 February 2028.
• Earlier request: even with an advisor, the tax office can order an earlier filing with four months' notice, for example after late filing in the previous year or in the year a business opens (§ 149(4) AO).

Software does not extend a deadline. The longer date applies only where a tax advisor or similar professional is engaged to prepare the return.

I missed 31 July 2026. What should I do now?

You are late, but an open return can still be put right. File first, then deal with any letter.

• Today: check whether a letter already set a date or announced an estimate. A date in a letter counts first.
• This week: ask for an extension (Fristverlängerung). The office can grant it, also with retroactive effect (§ 109(1) AO). The free tax office section of our software can send this request as an ELSTER message.
• Then: finish the profit figure first, because Anlage S or G depends on it. If you run a trade, the trade tax return comes before Anlage G.
• Before the end of February 2027: file. After 14 months from the end of the tax year, the tax office no longer has a choice and must set a late-filing surcharge, unless an exception applies (§ 152(2) and (3) AO).

A worked example. Your 2025 income tax comes to €9,400 and you paid €8,000 in advance. You file on 20 November 2026, in the fourth started month of delay (August to November). The late-filing surcharge (Verspätungszuschlag) is 0.25% of €1,400 per month, which is €3.50, but the minimum is €25 per started month, so up to €100 can be charged (§ 152(5) AO). Before the 14 months end, the office decides at its discretion and must not charge it if the delay is excusable (§ 152(1) AO).

If you do nothing, the office can estimate your income (Schätzung, § 162 AO), and your duty to file remains (§ 149(1) AO). Interest of 0.15% per full month starts on any back payment for 2025 from 1 April 2027 (§ 233a and § 238 AO). A separate 1% per month late-payment surcharge (Säumniszuschlag) applies once a payment date is missed (§ 240 AO).

After you file: the assessment and the new payment plan

The answer is your tax assessment notice (Steuerbescheid). Words you will see include „Vorauszahlungen“ (advance tax payments) and „Abschlusszahlung“ (final payment). Compare the figures with what you filed.

To disagree, you file an objection (Einspruch) within one month of notification (§ 355(1) AO). A letter sent by post within Germany counts as notified on the fourth day after posting (§ 122(2) AO, four days since 2025). Example: posted on Monday 2 November 2026, notified on Friday 6 November, one month ends on Sunday 6 December, so your last day is Monday 7 December 2026.

The first assessment can ask for a back payment and set advance tax payments at the same time. Advance income tax is due on 10 March, 10 June, 10 September and 10 December (§ 37(1) EStG). If your profit has fallen, you can apply to lower them.

Expats and foreign income: what can be sent directly

Measured in the software's form rules on 2 November 2026 for tax years 2023 to 2025.

• Handled, with direct transmission: foreign income and tax per country in Anlage AUS, with either a credit or a deduction of the foreign tax (§ 34c EStG), and income exempt under a tax treaty that raises your tax rate.
• Handled: moving to Germany or leaving during the year, where you have only part-year full tax liability. The months abroad can still affect your rate (§ 32b EStG).
• Handled: tax-free foreign salary in Anlage N-AUS, and foreign pensions in Anlage R-AUS.
• Not sent directly: a home abroad for the whole year (limited tax liability, or an application under § 1(3) EStG), losses from outside the EU and EEA (§ 2a EStG), lump-sum tax under § 34c(5) EStG, a foreign family foundation, special investment funds, and leaving Germany while you hold at least 1% of a company (§ 6 AStG).
• Also not sent directly: the retained-profit relief under § 34a EStG, and more than one low-taxed foreign company or a holding through a partnership (§§ 7 to 14 AStG).

The software asks about each topic. A „Ja“ on a case it cannot send stops direct transmission for that return only, and your entries stay saved. For these cases a tax advisor is the right choice, and also whenever you are unsure where you are tax resident.

One point is easy to miss. If you hold a foreign business, at least 10% of a foreign company, or more than €150,000 in such holdings, a separate report may be due with your return, at the latest 14 months after the end of the year (§ 138(2) and (5) AO). This can include a company you kept in your home country.

Can you really do it in English?

Partly. In Jahresabschluss.io the menus, steps and the questions about your year are in English. The official name of each form field stays in German on purpose and is shown as „Official wording“, so that you can find the same line on your assessment or show it to an advisor. The explanation next to a field is in English where a translation exists, and some error messages from the server can still appear in German.

What the tax office receives is German in any case, and German is its official language (§ 87 AO). The software is not a letter reader or a translator.

What the income tax module does, what it costs, what it does not do

• Who it is for: the owner of a sole business (Einzelunternehmen or e.K.), with freelance or trade profit. The profit comes from your approved Anlage EÜR, or you enter it and confirm that it matches line 97.
• Which years: 2023, 2024 and 2025. The 2026 return is not open yet.
• Price: preparing, calculating and the official validation check are free. Direct transmission costs €50 per return, with no subscription.
• Included alternative: the Bookkeeping & EÜR subscription (€99 per workspace per month) includes one tax year per company per twelve months. A second year in that period costs €50. The 7-day trial does not include transmission.
• What you need: your own ELSTER certificate and PIN, to send under your own name. The official guide to Anlage EÜR says that registration can take up to two weeks.
• Not covered: the personal return of a partner or a shareholder, for example if your UG or GmbH pays you a salary. Also not covered: employees or private people with no business of their own, and farming or forestry as the main business.
• No tax advice: the software shows an estimate and labels it as one. It gives no individual tax or legal advice (StBerG).

Cheaper or better routes for some people

If your case is simple, you may not need us. The ELSTER portal itself is free. For a one-person freelancer with few invoices, Accountable or Norman can cost less than our €99 subscription; our freelancer taxes guide compares the prices as published on their sites on 2 November 2026.

A tax advisor also gives you the longer deadline and can represent you. That is worth paying for with foreign ties, a large back payment, or a dispute with the office.

Frequently asked questions

Can I file my German tax return in English?

The return that reaches the tax office is German. You can work on English screens in software, but the official names of the form lines stay German, so it helps to learn the few words on this page.

I'm a freelancer. Is it Anlage S or Anlage G?

Anlage S if your work counts as a free profession under § 18 EStG, Anlage G if it is a trade. Translators and journalists are on the list; a developer depends on the actual work. If the tax office classified you as a trade when you registered, use Anlage G unless you have changed that with the office.

I got a reminder because I missed the deadline. Is it too late?

No, file now. The surcharge counts per started month, with a minimum of €25 per month. Ask for an extension if you need a few weeks, and keep to any date in the letter.

I moved to Germany in 2025. Which return do I need?

Normally a regular return with Anlage AUS and Anlage WA-ESt, showing the part of the year you lived in Germany. Foreign income from the months abroad is usually not taxed here but can raise your tax rate. Check your exact residence dates and treaty position with a tax advisor if you are unsure.

I have a job and do small freelance work on the side. Do I need to file?

Yes, once the side profit is more than €410 in the year. You send Anlage N for the job, Anlage S or G for the side work, and Anlage EÜR. Between €410 and €820 a hardship allowance reduces the tax (§ 70 EStDV).

My UG pays me a salary. Can I use this module for my own return?

No. The personal return of a shareholder is not part of the software. Your UG's own corporate returns can be handled in the tax module, but your private return needs ELSTER, other software or a tax advisor.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.

• § 25 EStG: tax year and duty to file
• § 56 EStDV: who must file
• § 46 EStG: employees with other income
• § 37 EStG: advance income tax
• § 149 AO: filing deadlines
• § 152 AO: late-filing surcharge
• § 122 AO: when a notice counts as received
• § 355 AO: objection period
• § 138 AO: reports on foreign holdings
• § 87 AO: official language