Submission deadline tax returns 2017

The Federal Ministry of Finance (BMF) has published the harmonized decrees of the supreme tax authorities of the German federal states on January 2nd, 2018 (S 0320/56) concerning the deadlines for the submission of tax returns for the calendar year 2017 as well as the deadline extension.

The annual German tax returns for income tax, corporation tax, trade tax, VAT as well as uniform and separate determination of profits for the calendar year 2017 are to be filed to the relevant tax authority by Mai 31st, 2018. In case the taxpayers are supported by a licensed tax adviser (“Steuerberater”), a general extension of this deadline until December 31st, 2018 is applicable, if the tax authorities have not requested the submission of the tax declaration earlier in individual cases.

Special regulations apply to farmers and forest managers working with a financial year that differs from the calendar year.