A tax return for students is not compulsory as such, but it is worth filing above all if wage tax was deducted from your pay or if you have costs in a second degree. You can voluntarily file retrospectively until 31 December of the fourth following year: for the year 2022 you still have until 31.12.2026, for 2025 until 31.12.2029. This deadline cannot be extended.
The key points in brief
- There is no automatic obligation to file. It can arise from income without tax deduction above €410 per year, from a request by the tax office, or from self-employment.
- Voluntary returns can be filed until 31 December of the fourth following year. There is no fixed filing deadline for them.
- You reclaim wage tax if it was withheld, for example in a holiday job, as a working student or in a paid internship.
- In a second degree, the tax office determines losses and carries them forward to later years. To make this happen, you must file a return.
- BAföG is generally tax-free and does not lead to a refund.
Do students have to file a tax return?
No, not automatically. An obligation can arise if you have income without tax deduction of more than €410 per year, if the tax office asks you to file, or if you work self-employed. Whether you pay tax at all depends on the basic allowance. For 2026, it is €12,348 for single persons. The basics are set out in the article on when students pay tax (in German).
If you work self-employed, register a trade with the trade office. Members of the liberal professions register with the tax office. There, you submit the questionnaire for tax registration via ELSTER within one month of starting, without being asked, which also includes your turnover forecast.
When does a tax return pay off as a student?
It pays off if the tax office can refund money to you or establish a loss to be carried forward. The table shows how this works in typical situations.
| Your situation | Is a return worthwhile? |
|---|---|
| Holiday job, working-student job or paid internship, wage tax was withheld | Usually yes: the withheld wage tax comes back through the return |
| Dual degree with wage tax deduction | Usually yes: in addition, costs can be claimed as work-related expenses |
| Master’s or second degree with costs | Yes: the tax office establishes a loss, which is carried forward |
| First degree without income and without wage tax deduction | Hardly: special expenses only have an effect with income in the same year |
| Mini-job with flat-rate tax | Usually no: there is generally nothing to refund |
| BAföG only | No: BAföG is generally tax-free |
How do students reclaim wage tax?
The employer withholds wage tax before it is clear what your income will be over the whole year. The tax return balances this out. If your taxable income is below the basic allowance of €12,348, no income tax is due, and you get back the wage tax withheld.
Example: Jonas, 22, works for three months in the summer holidays and earns €2,400 gross per month. In total, €480 of wage tax is withheld (assumption). He has no income in the other months. His annual income is well below €12,348. His income tax is therefore €0, and the tax office refunds the €480 to him.
Without a return, you do not receive this money automatically. Which costs you can additionally claim is covered in the article on what students can deduct from tax (in German).
How far back can you file a tax return?
A voluntary return, which experts call a request assessment (Antragsveranlagung), is generally possible until 31 December of the fourth following year. There is no fixed filing deadline, but the four-year assessment period ends on 31 December and cannot be extended.
| Tax year | Voluntary return possible until |
|---|---|
| 2022 | 31.12.2026 |
| 2023 | 31.12.2027 |
| 2024 | 31.12.2028 |
| 2025 | 31.12.2029 |
For mandatory cases, a fixed deadline applies. Without tax advice, this is generally 31 July of the following year, so for the 2025 tax year it is 31.07.2026. This deadline has already passed. If you miss it, you face a late-filing surcharge of at least €25 for each started month. If a tax adviser prepares the return, the deadline for 2025 is 1 March 2027. Ask your wage tax aid association (Lohnsteuerhilfeverein) about its deadline. Mandatory deadlines can be extended on application, but the deadline for a voluntary return cannot.
Loss carry-forward in your studies: how is the loss determined?
Loss carry-forward applies in a second degree, for example a master’s after a bachelor’s, a degree after vocational training, and a dual degree. The costs count as work-related expenses there. If they exceed your income, a loss arises, which the tax office determines separately at year-end and carries forward to the following years. In a first degree, a carry-forward is not possible. The article on tax benefits during studies (in German) explains the difference between the two cases.
If you did not file a return for a loss year, not everything is lost. According to a 2015 ruling of the Federal Fiscal Court (BFH), the determination can still be applied for afterwards, even if no tax can be assessed for the year any more. The requirement is that no income tax assessment was ever carried out for the loss year. The application must be made within the limitation period for the loss determination. Clarify with the tax office how long this period runs for your year, before you wait too long.
If a loss carry-forward has already been determined for a previous year, you must file a return every year until the carry-forward is used up.
How do you file the return: ELSTER or a tax adviser?
You can file the return yourself electronically via ELSTER, the online portal of the tax administration. Alternatively, have it prepared by a tax adviser or a wage tax aid association. The right route depends on how much income and how many costs you need to declare. With one holiday job and few receipts, the return is manageable. For a second degree, self-employment or several jobs, a second opinion helps.
Contributions to health and long-term care insurance also belong in the return. How this works for privately insured people is explained in the article on health insurance contributions in the tax return (in German). Background on the insurance itself is in the article on PKV during your studies (in German).
Which documents do you need for the tax return?
- The wage tax certificate from your employer for each job in the year
- Receipts for costs related to your studies, with a note on what you used them for
- Details of income without tax deduction, for example from secondary employment
- The approval notice if you receive a scholarship, because it can reduce the deduction for study costs
Frequently asked questions
What happens if I miss the deadline?
For a mandatory return, a late-filing surcharge of at least €25 for each started month is due. For a voluntary return there is no extension: after 31 December of the fourth following year, you can no longer file a return and lose any possible refund.
Do I get money back if I only receive BAföG?
No. BAföG is generally tax-free and therefore does not lead to a refund. It is different if you also work and wage tax was withheld. Then the return can be worthwhile, even if you receive BAföG.
Do I need income for a loss carry-forward?
No. A loss carry-forward requires costs, not income. In a second degree, a loss arises precisely when the costs exceed your income, in the extreme case without any income at all. In later years, the tax office sets the determined amount against positive income.
Can I file my tax return without a tax adviser?
Yes. You can file it yourself via ELSTER. For mandatory cases without advice, the deadline is generally 31 July of the following year. A voluntary return can be filed until 31 December of the fourth following year.
What to do now
- Check the years in which wage tax was withheld. For 2022, a voluntary return is only possible until 31.12.2026.
- Collect wage tax certificates and receipts for the affected years.
- Decide whether you file via ELSTER yourself or get help.
- If you are in a second degree, file the return even without income, so that the loss is determined.
Related articles
- Tax benefits during studies: what you can deduct for 2026 (in German)
- Taxes for students: when you pay and when you do not (in German)
- Tax benefits of PKV: claiming contributions correctly (in German)
- Private health insurance for students: costs and benefits (in German)
- Second degree: costs, BAföG, child benefit and tax (in German)
- Loss carry-forward during studies: tax return step by step (in German)
Last updated: October 2026. This guide is general information and does not replace tax advice. The German version is authoritative.
