Tax re­turns 2017 and dead­lines

The end of the year gets clo­ser and the­re­fo­re also the dead­lines for filing of tax re­turns.

Due to a chan­ge of the tax law („Ge­setz zur Mo­der­ni­sie­rung des Be­steue­rungs­ver­fah­rens“) the re­gu­lar dead­lines for filing of tax re­turns have been ex­ten­ded by two month. Howe­ver, this ex­ten­si­on of the dead­line for filing does only ap­p­ly to tax returns for the year 2018 at the first time.

The dead­line for tax re­turns 2017, if pre­pa­red by a tax ad­vi­ser, re­main un­ch­an­ged. Such tax re­turns 2017 are to be fi­led with the com­pe­tent tax of­fice by 31 De­cem­ber 2018.