The relevant forms for the income tax return are available on the online platform of the Federal Ministry of Finance. To do this, select the menu item “Tax Form” and then the “Income Tax” folder. The forms for the tax return can then be downloaded and filled out. Before you go for the online tax services this is important to understand the whole process.
It’s easier using the platform
In the following we will now go into the forms for the tax return. A distinction must be made between a jacket sheet and the systems. The coat bow is available in three different designs and is intended for different groups of people:
- ESt A : Cover sheet for persons with unlimited tax liability
- ESt V : Simplified income tax return for employees
- ESt C : Income tax return for persons with limited tax liability
With the tax platform, the income tax return can be submitted online
Which cover sheet to choose depends on the one hand on whether you are subject to unlimited or limited tax liability. In addition, the cover sheet ESt A must be used by the following people:
- If income – related expenses are to apply that go beyond the deductible costs (double housekeeping, office, etc.)
- If you have foreign income that is subject to the progression exception
- If the spouses decide against the joint assessment
- If there is additional income such as pensions, rentals or pension benefits
- If married couples who are permanently separated or who are divorced want to use real splitting
- If further special expenses or extraordinary expenses are to be deducted which are not listed in the form
- If community of property has been agreed with the spouse
In accordance with the information on the cover sheet, the tax return must be accompanied by the invoices, evidence and any other documents.
In addition to the jacket sheet, various attachments may have to be attached:
Appendix N: This is mandatory for employees. Unemployed people who received unemployment benefit I or civil servants who received a pension and pensioners who received a company pension must also enclose the attachment. If married couples submit their tax return together, everyone must complete this annex.
Annex Pension expenses: This form is used to provide information about insurance and pension plans.
- Appendix R: Pensioners must submit this appendix. The payments from the statutory and private pension insurance are then disclosed. Income from the Raster pension or company pension must also be entered.
- Appendix S: This system is for the self-employed.
- Annex AV: If you have a Raster pension or similar products, you must submit this annex.
Attachment child: This attachment must be submitted if you have children. A separate attachment must be filled in for each child and the child’s identification number entered.
- Annex SO: Anyone who receives maintenance or makes a profit from a private sale must note this in this Annex.
- Annex AUS: Income from abroad must be listed in this Annex.
- Annex KAP: If you achieve profits through investment income, these are to be listed here.
- Appendix U: Anyone who pays alimony to the divorced spouse must complete this Appendix.