Can I still file my 2022 German tax return?
Short answer: Yes, if you were not required to file, until 31 December 2026. A voluntary return (Antragsveranlagung) for 2022 must reach your Finanzamt by 31 December 2026. After that date, the right to a refund for 2022 is gone for good.
General information, not individual tax advice. For your own case, ask your Finanzamt, a Lohnsteuerhilfeverein or a Steuerberater.
Why 31 December 2026?
- Income tax can be assessed for four years (§ 169 (2) no. 2 AO).
- For people who are not obliged to file, that period starts at the end of the tax year itself, with no delay. The Federal Fiscal Court confirmed this (BFH, 14 April 2011, VI R 53/10).
- So for 2022: the four years run from 1 January 2023 to 31 December 2026. The Baden-Württemberg tax offices state the same rule (Finanzämter BW).
The return has to arrive at the Finanzamt by then. Sending it through ELSTER on 31 December counts; a letter posted that day does not, if it arrives later.
Who files "voluntarily"?
Most single employees with one job and nothing else, in tax class I, have no duty to file; they may apply for an assessment to get overpaid wage tax back (§ 46 (2) no. 8 EStG).
You were probably required to file for 2022 if, for example, you had two jobs at once (tax class VI), received more than €410 of benefits such as Kurzarbeitergeld, Elterngeld or Arbeitslosengeld, or were married with tax classes III/V (§ 46 (2) EStG). Mandatory filers have a different clock: the period starts later (§ 170 (2) no. 1 AO), but late-filing surcharges can apply (§ 152 AO). If that's you, file as soon as possible rather than relying on a later date.
Official 2022 figures to use
Use the rules for 2022, not today's. Several amounts were raised retroactively for 2022 by the Steuerentlastungsgesetz 2022 (Federal Ministry of Finance).
| Item | 2022 rule |
|---|---|
| Employee allowance (Arbeitnehmer-Pauschbetrag) | €1,200, applied automatically |
| Commute (Entfernungspauschale) | €0.30/km for km 1 to 20, €0.38/km from km 21, one way, per day you went to work |
| Home office (Homeoffice-Pauschale) | €5 per day, maximum €600 per year |
Your actual work costs only add to your refund once together they exceed €1,200. Commuting plus home-office days, work equipment, training, job-application costs or a work-related move often do.
Typical reasons a 2022 return pays off
- You started or left a job in Germany during 2022 (monthly withholding assumed a full year of salary).
- You commuted a long way or worked from home on many days.
- You moved for a job, bought a work laptop, or paid for courses.
- You had tax class VI for some months, or church tax after leaving the church.
How to file for 2022 now
- Get your Lohnsteuerbescheinigung 2022 (from your employer, or under "Belege abrufen" in ELSTER).
- File the 2022 forms in ELSTER (free) or with tax software that still supports 2022.
- Keep receipts; you usually don't upload them, but the Finanzamt can ask.
- Do it well before 31 December 2026 in case registration codes for ELSTER take a while to arrive by post.
FAQ
Can I still claim 2021? No, a voluntary return for 2021 expired on 31 December 2025.
Can I also do 2023, 2024 and 2025? Yes, those run until the end of 2027, 2028 and 2029.
Not sure what you can claim? A free questionnaire in English, Russian or Ukrainian lists deductions you may want to check and shows a simplified example range. It is not a calculation of your tax. https://zurueck.pages.dev
Sources checked 2026-10-29: § 169, § 170, § 152 AO; § 46 EStG (gesetze-im-internet.de); BFH VI R 53/10 (bundesfinanzhof.de); BMF press release 16 March 2022; Finanzämter Baden-Württemberg FAQ.