A tax return in Germany (Steuererklärung) is the form on which you report your income for a calendar year to the tax office (Finanzamt). Many international students work part-time, receive a scholarship or get a refund when they have paid wage tax during the year, and therefore wonder whether they must file at all. This guide explains when a tax return makes sense, which 2026 figures matter for students, and which deadlines apply.
Kurz beantwortet: Students who earn wages in Germany often file a tax return to get back wage tax that was withheld. For 2026 the basic allowance is 12,348 euros, and the employee flat-rate deduction is 1,230 euros, both set by the Income Tax Act. For the 2026 tax year without a tax adviser the deadline is 2 August 2027. Stand: October 2026.
The key points in brief
- A tax return is worth filing if your employer withheld wage tax and you want it back, even when you are a student.
- The employee flat-rate deduction (Arbeitnehmerpauschbetrag) of 1,230 euros applies in 2026 without receipts.
- The basic allowance (Grundfreibetrag) of 12,348 euros in 2026 means that low annual incomes are usually not taxed.
- Your tax identification number (Steuer-ID) is required for the return and should be on the letter from the tax office.
- The deadline without a tax adviser for the 2026 tax year is 2 August 2027, and it is 29 February 2028 with a tax adviser.
- Your residence status decides whether you are taxed in Germany on your worldwide income or only on your German income.
Do you need to file a tax return as an international student?
Not every student has to file a return. The obligation depends on your income and on the tax that has already been withheld. In practice, many students file because their employer deducted wage tax from their pay during the year. If that tax is more than your final tax bill, the difference comes back to you through the return.
Whether you are taxed in Germany as a resident or as a non-resident depends on your place of residence (Wohnsitz) or habitual abode (gewöhnlicher Aufenthalt) in Germany, as set out in § 1 of the Income Tax Act (EStG). Students who live in Germany are generally taxed on their worldwide income, so check your status with the tax office if your situation is unusual.
Which 2026 figures matter for students
The figures in the table apply to the 2026 tax year. They are taken from the current law and from the official deadline rules, and they are the figures you should use when you plan your return.
| Item | 2026 value | Legal basis |
|---|---|---|
| Basic allowance (Grundfreibetrag) | 12,348 EUR per year | § 32a EStG |
| Employee flat-rate deduction (Arbeitnehmerpauschbetrag) | 1,230 EUR per year | § 9a EStG |
| Deadline without tax adviser, tax year 2026 | 2 August 2027 | § 149 Abs. 2 AO, § 108 Abs. 3 AO |
| Deadline with tax adviser, tax year 2026 | 29 February 2028 | § 149 Abs. 3 AO |
The employee flat-rate deduction is applied automatically if you have employment income. You do not need to prove it with receipts. Expenses above that amount, such as travel costs to your job, must be documented and claimed in the return.
A worked example for a student job
Annahme: you earn 6,000 euros gross from a part-time job in 2026, you have no other income, and no further deductions apply. The example is simplified and only shows the principle.
- Gross wages: 6,000 EUR.
- Minus the employee flat-rate deduction: 6,000 EUR − 1,230 EUR = 4,770 EUR taxable income.
- Compare with the basic allowance: 4,770 EUR is below 12,348 EUR, so no income tax is due on this income.
- The wage tax that your employer withheld can therefore be refunded through your return.
In a real return, you also need to consider social insurance, other income, deductible costs and your tax class. Use the example to understand the logic, not as a calculation of your own tax.
Which documents you need
The documents depend on your situation, but most students need the same basic set. Collect them early, because the tax office can ask for proof of each item.
- Your tax identification number (Steuer-ID). The Federal Central Tax Office (Bundeszentralamt für Steuern) assigns it, and it is usually sent to your registered address.
- The wage tax certificate (Lohnsteuerbescheinigung) from each employer for the year.
- Receipts for work-related costs that exceed the flat-rate deduction, such as travel to work, work equipment or professional literature.
- Proof of scholarships or other income, if you received them in the year.
- Bank details for any refund.
Most students complete the return online through ELSTER, the official tax portal of the German tax administration. Paper forms are still possible, but the online route is usually quicker.
Deadlines you need to know
The statutory deadlines are set in the Fiscal Code (Abgabenordnung, AO). Without a tax adviser, the return for the 2025 tax year was due on 31 July 2026, which has now passed. For the 2026 tax year the deadline is 31 July 2027, which falls on a Saturday, so the deadline moves to the next working day, 2 August 2027. A tax adviser gets a longer deadline, which ends on 29 February 2028.
If you missed a deadline, file as soon as possible. A late return can lead to a surcharge in some cases, but a refund of wage tax is often still possible if the tax office has not finished the case. Ask the tax office about your options before you pay anything.
Frequently asked questions
Do I have to file a return if I only had a mini-job?
Not always. Mini-job income is often taxed differently, and it is not automatically part of a return. If your employer withheld wage tax, filing is usually the only way to get it back. Check your pay slips and your wage tax certificate to decide.
Do I need a tax adviser?
Many students file without one, especially with a simple income. A tax adviser can help if you have several sources of income, a scholarship, or foreign income. The longer deadline with a tax adviser is a practical reason to consider one.
Is a scholarship part of my tax return?
It can be, depending on the scholarship and the rules that apply. Our guide on whether a scholarship is taxable explains the main questions.
What if I have not received a tax identification number?
Ask the registration office where you live, or contact the Federal Central Tax Office, since the number is assigned after your registration. Do not file without a number, because the tax office needs it to process the return.
What you should do now
- Check whether your tax identification number letter has arrived and note the number.
- Collect the wage tax certificates from all employers for the year.
- Gather receipts for work-related costs above the 1,230 euro flat-rate deduction.
- Note the deadline that applies to your situation, with or without a tax adviser.
- File through ELSTER, or ask a tax adviser for help if your situation is complex.
Related articles
- Part-Time Jobs and Taxes for Students in Germany
- Loss Carryforward in Studies: Tax Return Step by Step
- Minijob or Student Job: Limits in Figures Compared
- Student Job 20-Hour Rule, Pension and Semester Breaks
Sources: § 32a EStG, Grundfreibetrag (Stand 2026), § 9a EStG, Arbeitnehmerpauschbetrag (Stand 2026), § 149 AO, Abgabefrist (retrieved October 2026), § 1 EStG, Steuerpflicht (retrieved October 2026), Bundeszentralamt für Steuern (retrieved October 2026).
Last updated: October 2026. This guide is general information, not individual advice.
