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.
