Short answer: ELSTER is the online procedure of the German tax authorities for filing your tax return electronically. Registration in Mein ELSTER is free and requires your personal tax identification number and a certificate. Without a tax adviser, the deadline for tax year 2026 ends on 2 August 2027. Last updated: October 2026.
ELSTER for students is often the first contact with the tax office once you earn money next to your studies. You use ELSTER to submit your income tax return and to manage your access to the tax administration. This guide explains what you need for registration, which deadline applies and which details usually matter for students.
The most important points
- ELSTER means submitting your tax return electronically to the tax office.
- Registration in Mein ELSTER is free and requires your personal tax identification number (Identifikationsnummer).
- You need a certificate to log in. You receive it during registration, so store it safely.
- Without a tax adviser, the deadline for tax year 2025 was 31 July 2026, which has now passed. For tax year 2026 it ends on 2 August 2027.
- With a tax adviser you get a later deadline, which for tax year 2026 is 29 February 2028.
What do you need before you use ELSTER?
Before you register, have a few details ready. The most important one is your personal tax identification number (Identifikationsnummer), which the Federal Central Tax Office assigns to you (§ 139b of the German Tax Code, AO). It stays the same for your whole life. The table shows the building blocks you will see in connection with ELSTER.
| Building block | What it is used for | What you should know |
|---|---|---|
| Mein ELSTER | Online access to the electronic services of the tax administration | One-time, free registration with your identification number |
| Certificate | Electronic login to Mein ELSTER | Created during registration. Store it safely and do not share it |
| Tax number | Authenticated submission of your tax return | Assigned by the tax office, usually after tax registration |
| Ordnungskriterium (ordering criterion) | Only for people without a German tax number | Usually not needed for students living in Germany |
Source: Finanzamt Baden-Württemberg, information page on ELSTER (page metadata: February 2026).
How do you register with ELSTER?
Registration takes only a few steps. Plan some time for it so you are not rushed when a deadline is close. Keep your identification number and your address at hand.
- Find your identification number. It appears in the letter the Federal Central Tax Office sent you. If it is missing, ask the tax office to clarify the matter.
- Open Mein ELSTER via elster.de and choose registration. Enter your identification number and your personal details.
- Create your certificate and save the file in a secure place. You cannot log in without it.
- Log in later with the certificate and your password. If you lose access, you can have it renewed by booking an appointment with the tax office.
Which deadline applies to your tax return?
The deadline follows from the German Tax Code. Without a tax adviser, the standard deadline is seven months after the end of the calendar year (§ 149 para. 2 AO). If the deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day (§ 108 para. 3 AO).
| Tax year | Deadline without tax adviser | Deadline with tax adviser |
|---|---|---|
| 2025 | 31 July 2026 (passed) | Extended, agree the date with your tax adviser |
| 2026 | 2 August 2027 (31 July 2027 is a Saturday) | 29 February 2028 |
The extended deadline applies only if you have engaged a tax adviser (§ 149 para. 3 AO). If you miss a deadline, the tax office can charge a late-filing surcharge. If you missed the deadline for an earlier year, file the return as soon as possible anyway.
Which details matter for students?
Many students earn money through a part-time job, a working student position or a research assistant role. In these cases, the return is often used to get back income tax that was withheld too high. Typical details include:
- Income from wages, as shown on the wage tax certificate from your employer.
- Work-related expenses, for example travel to work, work equipment or specialist literature.
- Other income, such as interest or self-employed earnings. These make the return considerably more complex.
Work-related expenses up to the employee flat-rate allowance of 1,230 euros (2026, § 9a EStG) are taken into account without individual proof. Higher costs must be documented. The basic allowance for 2026 is 12,348 euros per year (§ 32a EStG). Up to this amount no income tax is due.
Assumption: your work-related expenses are 800 euros. The tax office then automatically applies the flat-rate allowance of 1,230 euros, so you do not need to submit receipts. Assumption: your costs are 1,700 euros. Then the 1,700 euros are applied if you can document them. In both cases the higher amount counts.
An overview of common deductions for students is in our article Steuerliche Vorteile im Studium (in German). For the basics, read Steuern für Studenten (in German).
Do you have to file a return as a student?
Whether you must file depends on your income and on a possible request from the tax office. The rules come from income tax law and the Income Tax Implementing Ordinance. Even without a request, filing can make sense if you want to get wage tax back.
Is it worth filing anyway?
If you paid wage tax during the year although your income stayed below the basic allowance, you often get that tax back. This is not unusual for part-time jobs during the semester, because the employer withholds tax based on your tax class rather than on your actual annual income. The article Getting Wage Tax Back as a Student: Worked Example 2026 explains this with a worked example.
Frequently asked questions
Do I need ELSTER if I only have a mini-job?
With mini-jobs, the employer often pays the tax as a flat rate. Whether you still get money back depends on whether your work-related expenses exceed the flat-rate allowance. Check your wage tax certificate before you decide.
Can I use ELSTER without a tax adviser?
Yes. You can file your return yourself through ELSTER. With a tax adviser the deadlines are extended, but that costs money. Whether it is worth it depends on your situation.
What if I lost my certificate?
You can have your access renewed by booking an appointment with the tax office. The office also helps with registration and renewal.
Is there a late-filing surcharge?
Yes, the tax office can charge a late-filing surcharge if the return arrives after the deadline and no extension applies. This is a discretionary decision by the tax office and not an automatic penalty.
Do I have to submit receipts with my return?
In general, no. Keep your receipts, though, and be ready to show them if the tax office asks.
What should you do now?
- Check that you have your identification number. If not, clarify this with the tax office first.
- Register with Mein ELSTER and store your certificate safely.
- Collect your wage tax certificates and receipts for work-related expenses.
- Note the deadline in your calendar and file on time. If you are unsure, get advice.
Related articles
- Taxes for students: when you pay tax and when you do not (in German)
- Getting wage tax back during your studies: a worked example
- Loss Carryforward in Studies: Tax Return Step by Step
- Part-Time Jobs and Taxes for Students in Germany
- Freelancing as a student: how to start with your first projects (in German)
Sources: § 149 AO (accessed October 2026), § 139b AO, § 9a EStG (2026 rate), § 32a EStG (2026 rate), Finanzamt Baden-Württemberg: ELSTER (page metadata: February 2026).
Last updated: October 2026. This guide is general information, not individual advice.
