A tax checklist for your first job starts with a distinction: your employer retrieves some data electronically, while you have to collect the rest yourself. If you separate the two early, you avoid hunting for papers in spring and know when a tax return is compulsory and when it is simply worthwhile.
Short answer: For tax in your first job you need your tax ID, your payslips, the details on tax class and allowances, and receipts for expenses you want to deduct. The tax office applies the employee allowance of 1,230 euros without individual proof (§ 9a EStG). The deadline for the 2026 return is 2 August 2027 where filing is compulsory. Last updated: November 2026.
The most important points at a glance
- Your tax ID (Steuer-ID) is the basis for the electronic retrieval of your tax data (§ 139b AO, § 39e EStG).
- The Federal Central Tax Office forms tax class and allowances automatically, and your employer retrieves them monthly (§ 39e (1) and (5) EStG).
- The employee allowance (Arbeitnehmerpauschbetrag) is 1,230 euros a year (§ 9a EStG). You need receipts only for expenses meant to go beyond it.
- If a data point deviates in your favour, you must inform the tax office without delay (§ 39e (6) EStG).
- The filing deadline for 2026 is 2 August 2027, or 29 February 2028 with a tax adviser (§ 149 AO).
Which documents belong in your folder?
| Document | Purpose | Basis |
|---|---|---|
| Tax ID | Assigns your tax data, retrieved by the employer | § 139b AO |
| Payslips | Proof of earnings, deductions and the tax class applied | Employer information, § 39e (5) EStG |
| Details on tax class and allowances | Check on wage tax withholding | § 38b and § 39e EStG |
| Receipts for work equipment, travel, training | Needed only if you want to deduct more than the allowance | Individual proof, § 9 EStG |
| Proof of insurance contributions and pension provision | Special expenses and provision expenses | Certificates from providers |
| Certificate without tax ID (only if applicable) | Wage tax withholding until the number is assigned | § 39e (8) EStG |
What does your employer retrieve itself?
The Federal Central Tax Office generally forms tax class and the number of child allowances automatically and stores them under your tax ID (§ 39e (1) and (2) EStG). At the start of employment you give your employer your tax ID, date of birth and the type of employment, and the employer retrieves the data by remote transmission (§ 39e (4) EStG). The retrieved data must be shown on the payslip, and the employer requests them monthly (§ 39e (5) EStG). You therefore read your tax class off your payslip. A separate letter is not provided for.
For single people, tax class I generally applies under § 38b EStG. The differences between the classes do not matter for this checklist, but it matters that the entry on your payslip is correct.
What do you need if you have no tax ID?
Each person receives a tax ID once, and no person may receive more than one number (§ 139b (1) AO). The registration offices transmit the data for the first allocation to the Federal Central Tax Office (§ 139b (6) AO). If you do not have the number yet, the tax office at your place of residence issues, on request, a one-year certificate for wage tax withholding that you hand to your employer (§ 39e (8) EStG). International students in particular should settle this early. Details are in Steuer-ID für internationale Studierende (in German).
How much in income-related expenses is applied without proof?
The employee allowance is applied without individual receipts and has been 1,230 euros a year since 2023 (§ 9a EStG). Whether receipts pay off becomes clear at year end when you add up all your job-related expenses. An increase from 2027 has been announced, but no amount has been set yet.
Assumption: In 2026 you have 900 euros of expenses for work equipment, specialist literature and travel. That is below 1,230 euros, so the allowance is applied. With documented 1,500 euros, individual proof would be the better choice. Which items count is explained in Steuererklärung im ersten Job and Arbeitsmittel absetzen (both in German).
When do you have to file a tax return?
With employment income and tax withholding, an assessment takes place only in certain cases (§ 46 (2) EStG). Typical triggers in the first working year are wages from several employers and income not subject to wage tax of more than 410 euros, for example from self-employed side work. You can also apply for an assessment by filing a return (§ 46 (2) no. 8 EStG), which lets you have withheld wage tax credited.
| Case | Deadline for tax year 2026 | Basis |
|---|---|---|
| Return without a tax adviser | 2 August 2027 (31 July 2027 is a Saturday) | § 149 (2) AO, § 108 (3) AO |
| Return with a tax adviser | 29 February 2028 | § 149 (3) AO |
More on deadlines and procedure in Steuererklärung 2026: Fristen für Studierende (in German).
When do you have to report changes?
If a retrieved data point deviates in your favour, you inform the tax office without delay (§ 39e (6) EStG). You can also have retrieval blocked or unblocked at the tax office. If it is blocked, the employer receives no data and calculates under tax class VI, which means a higher deduction. This applies regardless of whether you later file a tax return.
Frequently asked questions
Do I have to apply for the tax ID myself?
Anyone registered in Germany receives the number through the registration office and the Federal Central Tax Office. If you lack it, the tax office at your place of residence helps with a certificate for wage tax withholding.
Where do I find my tax class?
On your payslip, because the retrieved data must be shown there (§ 39e (5) EStG).
Which receipts do I really need?
None for the allowance. For expenses you want to claim in addition, you need invoices and proof that you can present on request. For insurance contributions and pension provision, certificates from your providers help.
What if my tax class is wrong?
If the entry deviates in your favour, you inform the tax office without delay. In other cases you clarify the matter with your tax office.
Is a return worthwhile if I am not obliged to file?
That depends on your year. If you worked only part of the year or have high deductible expenses, an assessment on request can lead to a refund. Details are in Steuererklärung ohne Steuerberater (in German).
How to proceed now
- Find your tax ID and give it to your employer at the start, together with your date of birth and the type of employment.
- Check your first payslip for tax class and allowances.
- Set up a folder for payslips, insurance proof and receipts, ideally from the first month.
- Note job-related expenses and compare them at year end with the 1,230 euro allowance.
- Enter the filing deadline and clarify deviations with the tax office. Personal advice is possible, for example through Academycon.
Related guides
- Steuern 2027 für Studierende und Berufseinsteiger (in German)
- Steuererklärung im ersten Job (in German)
- Tax Return for Students: How to Get Your Money Back
- Taxes for Students: When You Pay and When You Do Not
- Tax Benefits for Students in Germany: What You Can Claim
Sources: § 139b AO, tax identification number (as of November 2026), § 39e EStG, electronic wage tax data (as of November 2026), § 9a EStG, flat-rate allowances (as of November 2026), § 46 EStG, assessment of employment income (as of November 2026), § 149 AO, filing of tax returns (retrieved on 2 November 2026)
Last updated: November 2026. This guide is general information, not individual advice.
