Tax return as a student, filed retrospectively: many students skipped their tax return in recent years even though money was owed to them. There is no need to panic, because the law gives you time. This guide shows how long, using a clear example.
Short answer: You can have income tax (Einkommensteuer) assessed up to four years back, as long as the assessment period runs (§ 169 para. 2 AO, German tax code). For tax year 2022 the period ends on 31 December 2026. If your income comes only from wages, your return counts as a request for assessment (§ 46 para. 2 no. 8 EStG). Last updated: October 2026.
The most important points
- The assessment period for income tax is four years and starts at the end of the calendar year in which the tax arises.
- For tax year 2021 the period ended on 31 December 2025. For 2022 it ends on 31 December 2026.
- If you only paid wage tax, you can apply for a refund by filing a return, even without a duty to file.
- You get back what you overpaid. If your income is below the basic allowance, often all of the wage tax falls away.
- It is worth checking your papers even for small part-time jobs.
How long can you still file a return?
The deadline for a tax assessment follows from the German Fiscal Code (Abgabenordnung, AO). Under § 169 para. 2 sentence 1 no. 2 AO, it is four years for income tax. Under § 170 para. 2 AO it starts at the end of the calendar year in which the tax arises. For income tax the tax arises at the end of the assessment year, so on 31 December of each year. This gives the following dates.
| Tax year | Assessment period ends | Status October 2026 |
|---|---|---|
| 2021 | 31 December 2025 | expired |
| 2022 | 31 December 2026 | still open, closing soon |
| 2023 | 31 December 2027 | open |
| 2024 | 31 December 2028 | open |
| 2025 | 31 December 2029 | open |
The table is calculated and not officially published. It is based on the four-year period and the start at the end of the year. For tax year 2022 only a few weeks remain. If you want to file for that year, do it promptly, because a period that has run out cannot be extended.
Why the return is worth it even without a duty to file
If you are a student with only a part-time job and no other income, you are generally not obliged to file a return. You can still apply for an assessment. Under § 46 para. 2 no. 8 EStG, the assessment is carried out if it is requested, in particular to credit wage tax against income tax. The request is made by filing the income tax return.
Whether the tax office accepts a return without an explicit request and how it handles deadlines is decided by the competent office in each case. What matters is that the assessment period is still running.
Which expenses can you claim?
A return is especially worthwhile if your expenses exceed the employee lump sum (Arbeitnehmer-Pauschbetrag). For 2026 this is 1,230 euros under § 9a EStG (as of October 2026). Only the amount above it reduces your tax further. Typical items are:
- Travel costs to work and to the university, where they count as work-related expenses
- Work equipment such as a laptop, software or work clothing, if used for the job
- Specialist literature and training that relate to your job
- Study-related costs that are deductible under the rules for a first degree. Details are in our guide on tax benefits for students (in German).
Worked example: getting one year of wage tax back
Assumption: in 2026 you have a part-time job with 12,000 euros gross annual pay in tax class I. You do not claim higher work-related expenses but use the lump sum. You have no other income.
- Gross annual pay: 12,000 euros.
- Work-related expenses as lump sum: minus 1,230 euros. This gives 10,770 euros.
- Comparison with the basic allowance for 2026 of 12,348 euros (§ 32a EStG). Your amount is below it, so no income tax is due. This simplification ignores deductible insurance contributions (Vorsorgeaufwendungen).
- Wage tax withheld during the year according to the payslips: assumption 900 euros.
- Refund: 900 euros, because the actual income tax is zero.
The example is simplified. Actual wage tax depends on the tax class, the provisional pension deduction and the level of pay, and your health insurance also affects the calculation. The direction stays the same: if your taxable income is below the basic allowance, the return usually pays off clearly.
Frequently asked questions
Do I have to file a return if I only have wage tax?
In most student cases there is no duty, because the law requires an assessment only in certain constellations. If you want money back, you must apply for the assessment. This is only possible through the return.
What happens if I miss the deadline?
The filing deadline without a tax adviser for a year ends on 31 July of the following year (§ 149 para. 2 AO). If you miss it, expect follow-up questions. The four-year assessment period remains decisive for a refund. As long as it runs, the tax office can still assess.
Do I need a tax identification number for this?
Yes. The tax identification number (Steuer-Identifikationsnummer) is stated in the return and serves to assign it clearly. The guide on the tax ID explains how to find it and what to do if it is lost (in German).
Is it worth the effort for a small part-time job?
That depends on the wage tax withheld. The effort is often small, because many programmes take the details from the payslips. Whether it is worth it for a refund of about 100 euros is your call. Often the work is quick, because the data come from the payslips.
Can I deduct study costs?
Whether study costs count as special expenses (Sonderausgaben) or work-related expenses depends on whether it is a first degree or a second degree linked to your job. The classification should be checked in each individual case.
Next steps
- List all tax years for which you have not filed a return yet and check the assessment period.
- Collect payslips, evidence of travel costs and work equipment, and your tax identification number.
- File the return for the year with the shortest period first, which is 2022.
- Keep receipts and notices at least as long as the assessment period and possible reviews require.
Related reading
- Loss Carryforward in Studies: Tax Return Step by Step
- Part-Time Jobs and Taxes for Students in Germany
- Is a Scholarship Taxable? Tax and Social Insurance
- Steuerliche Vorteile im Studium (in German)
- Eltern zahlen keinen Unterhalt
Sources: German Fiscal Code, § 169 (gesetze-im-internet.de, retrieved October 2026, in German); German Fiscal Code, § 170 (gesetze-im-internet.de, retrieved October 2026, in German); German Fiscal Code, § 149 (gesetze-im-internet.de, retrieved October 2026, in German); Income Tax Act, § 46 (gesetze-im-internet.de, retrieved October 2026, in German); Income Tax Act, § 9a (gesetze-im-internet.de, retrieved October 2026, in German); Income Tax Act, § 32a (gesetze-im-internet.de, retrieved October 2026, in German).
Last updated: October 2026. This guide is general information, not individual advice.
