Tax return information provision

• §§ Sections 80, 80a, 149 of the German Fiscal Code (AO)
• §§ Sections 25, 46 of the Income Tax Act (EStG)
• § Sections 14, 27, 28, 31, 38 of the German Corporation Tax Act (KStG)
• § Section 14 a of the Trade Tax Act (GewStG)
• § Section 18 of the Value Added Tax Act (UStG)
• § Section 56 of the Income Tax Implementation Ordinance (EStDV)

To submit your tax return electronically, please use the tax administration's service portal at www.elster.de.

Tax forms can be found on the forms management system (FMS) of the Federal Tax Administration: www.formulare-bfinv.de. However, there are no longer any forms available in the forms management system for tax returns which, by law, may only be submitted electronically - such as the trade tax return.

• ELSTER portal
• Forms Management System (FMS) of the Federal Finance Administration

Answers to frequently asked questions can be found at www.elster.de for various tax areas and applications.

Where can I find paper tax forms?

If you only need individual forms or do not want to use the advantages of electronic transmission with ELSTER, you can find tax forms in the forms management system (FMS) at www.formulare-bfinv.de . However, there are no longer any forms in the form management system for tax returns that are only allowed to be submitted electronically by law - such as the trade tax return. However, paper forms are also available at every tax office. You can find further answers to frequently asked questions about tax forms under "FAQ" on the website: www.formulare-bfinv.de

Where can I get forms for my tax return?

If you want to submit your tax return on paper, you can access the forms provided for this purpose on the Internet at www.formulare-bfinv.de. However, paper forms are also available at every tax office.

However, there are no longer any forms available in the form management system for tax returns that can only be submitted electronically by law, such as trade tax returns.

If you would like to or have to submit your tax return online, you can find all the information you need at www.elster.de.

What advantages does the electronic income tax return (ELSTER) offer?

Commercial tax return programs or the free service portal "ELSTER: Your online tax office" from the tax authorities can be used for electronic tax returns. The electronic transmission offers active completion aids as well as functions for calculating taxes and comparing assessments. At www.elster.de you will find all further information on submitting an electronic tax return.

How does the "ELSTER: Your online tax office" service portal work?

The tax portal "ELSTER: Your online tax office" offers you the option of submitting your tax return electronically. This electronic and in some cases already paperless version of the tax return is provided to you free of charge by the tax authorities. The tax portal "ELSTER: Ihr Online-Finanzamt" is an Internet portal solution that bundles the online services of the tax administration. With "ELSTER: Ihr Online-Finanzamt", many tax matters can be dealt with directly and easily on a PC, smartphone or tablet. In addition to instructions for completing the forms, this includes functions for the paperless transmission of the tax return to the tax office, for calculating the tax due on the declared income and for reconciling tax assessment notices. At www.elster.de you will also find further information, e.g. on income tax returns, trade tax and corporation tax returns as well as advance VAT returns, recapitulative statements, wage tax returns, wage tax certificates and capital gains tax returns.

31.08.2017