How to file your German tax return on ELSTER

Do you have to file?

Many employees in tax class I with one job are not obliged to file, but it usually pays to file anyway. You must file if, for example:

• you are married and use tax classes III/V or IV with factor;
• you had two jobs at once (class VI) or several employers in a row with gaps;
• you received more than €410 of income subject to the progression clause, such as unemployment benefit (ALG I), Elterngeld or Kurzarbeitergeld;
• you moved to Germany during the year and earned salary in India before arrival (that income is exempt but raises your German tax rate);
• you had other income above €410, such as Indian rent or interest not taxed in Germany at source;
• the Finanzamt asked you to file.

Today (October 2026) the deadline for compulsory 2025 returns has passed. If you were obliged and have not filed, submit now: the Finanzamt may charge a late-filing surcharge of 0.25% of the assessed tax per month (at least €25 per month), and it becomes automatic after 28 February 2027. If filing was voluntary, you have four years, so 2022 refunds expire on 31 December 2026. Not sure which case applies? Try the tax guide quiz.

Registering on ELSTER

1. Go to elster.de → Register → 'Certificate file' (Zertifikatsdatei). Alternatively use the online ID function of a German eID or eAT card with the AusweisApp.
2. Enter your Steuer-ID, date of birth and email. You receive an activation ID by email.
3. The activation code arrives by post at the address registered with the Finanzamt, usually within about two weeks. Make sure your name is on the letterbox.
4. Enter both codes, set a password and download the .pfx certificate file. Store it safely with a backup; you need file plus password for every login.

The certificate is valid for three years and can be renewed online. Your spouse needs their own registration, but one of you can submit a joint return.

ELSTER is in German only. You can use your browser's translation, or a paid app (WISO, Taxfix, smartsteuer) that submits through ELSTER in English.

Which forms to fill

Use 'Belegabruf' (prefilled data): after you grant yourself access once, ELSTER pulls salary, insurance and pension data from the tax office. Always check it against your payslips.

Indian income and the India–Germany DTAA

Once you live in Germany you are taxed on your worldwide income. The India–Germany double taxation agreement decides which country may tax what:

• Indian salary for work done in India before you moved: taxable in India, exempt in Germany but included under the progression clause, so it raises the rate on your German income.
• Interest and dividends from India: taxable in Germany at the flat 25% capital-gains tax (plus Soli). Indian TDS can usually be credited up to the treaty rate. NRE interest is tax-free in India but taxable in Germany; many people forget this.
• Rent from a flat in India: generally taxed in India; Germany exempts it but uses it for the progression rate. Report it anyway.

Keep Form 16, Form 16A/26AS and bank interest certificates, ideally translated or with an English summary. Also check your Indian residential status: see the NRI tax guide for India and Germany.

Deductions most Indians miss

• Commuting allowance: 2025 return €0.30 per km for the first 20 km and €0.38 from km 21; from 2026 €0.38 from the first km, one way, per day you actually travelled to the office.
• Home office: €6 per day worked at home, up to €1,260 (210 days). Days at home and commuting days cannot overlap.
• Work equipment: laptop, desk, chair, phone share. Items up to €800 net are deducted in full; computers can be written off in one year.
• Relocation to Germany: flights, shipping, visa costs for the job move, temporary accommodation, plus a lump sum for other costs (€964 for you and €643 per other household member for moves from 1 March 2024; the Finance Ministry updates these amounts, so check the figure that applies to your moving date). See the relocation cost tool.
• Double housekeeping: if your own household stays in India (and you pay part of its costs) while you rent in Germany for work, you can deduct German rent up to €1,000 per month and one trip home per week.
• Job search, German courses for work, professional fees, account fees (a €16 flat rate is accepted).
• Tax adviser or software fees, and handyman/cleaning services (20% of labour cost) under Anlage Haushaltsnahe Aufwendungen.

Work expenses only help once they exceed the €1,230 lump sum. Estimate your refund with the tax refund guide.

After you submit: the Bescheid and Einspruch

ELSTER gives you a transfer protocol; keep the PDF. The Finanzamt may ask for receipts by letter or through your ELSTER inbox. The Steuerbescheid arrives by post or electronically, and any refund is paid to the IBAN in your return a few days later.

Compare the Bescheid with your return line by line, especially the explanation section (Erläuterungen) at the end. If something was rejected or miscalculated, file an Einspruch within one month of receiving it. A Bescheid sent by post is deemed received four days after the posting date. You can file the Einspruch directly in ELSTER ('Sonstige → Einspruch'), state the tax number and year, and give a short reason; you can submit evidence later. An Einspruch is free. Use the letter templates if you prefer writing.

Common mistakes

• Forgetting the move date in the main form, so the Finanzamt cannot apply the progression clause correctly.
• Not declaring NRE/FD interest because it is tax-free in India.
• Claiming commuting and home office for the same day.
• Tax class III/V couples skipping the return – it is compulsory and can lead to back payments.
• Losing the certificate file or password – you then need to register again and wait for a new letter.
• Ignoring the Bescheid deadline for corrections; after one month changes are very hard.

Step by step

1. Register on ELSTERApply for a certificate file with your Steuer-ID and wait for the activation code by post.
2. Gather documentsCollect the Lohnsteuerbescheinigung, receipts, rent contract, Indian Form 16/26AS and interest certificates.
3. Enable prefilled dataRequest Belegabruf so ELSTER imports salary and insurance data for you.
4. Fill in the main formComplete ESt 1 A with personal data, IBAN and the date you moved to Germany.
5. Add the annexesComplete Anlage N, Vorsorgeaufwand and, if relevant, KAP, AUS, N-AUS or Kind.
6. Check and submitRun ELSTER's plausibility check, submit and save the transfer protocol PDF.
7. Review the BescheidCompare the assessment with your return and file an Einspruch within one month if needed.

Questions people ask

Official sources

• ELSTER – Official portal
• BMF – Income tax information
• §149 AO – Filing deadlines
• §9 EStG – Work expenses and commuting allowance
• §355 AO – Appeal period
• BMF – Double taxation agreements (India)

Checked against these sources on 14 October 2026. Rules and fees change; confirm with the authority before you apply.