In order to submit a tax return and potentially receive a refund, the corresponding forms must be submitted to the tax office. The documents required for a tax refund from Germany depend, among other factors, on the family situation as well as eligibility for tax benefits. Uncertainties regarding the procedure and necessary preparations are widespread. This guide provides information on which documents are required for the tax return. In addition, it explains which forms can be attached to the tax office to achieve a higher tax refund from Germany.
Documents for a tax refund from Germany – prepare in advance
Experience shows that the submission deadline for the tax return can lead to stress, in particular when filing for the first time. For this reason, it is advisable to prepare the documents for a tax refund from Germany in good time, in order to avoid stress caused by late submission. More importantly: failure to meet the filing deadline may result in financial penalties.
Required documents for the tax return in Germany – see the following list
Which documents must be attached to the tax return? As mentioned at the outset, this depends. The selection of forms is essentially determined by the individual family and personal living situation. Some taxpayers have additional living expenses that must also be taken into account in the tax return. For others, specific evidence is required to prove entitlement to certain benefits or deductions.
Which documents are required for the tax return? First: income tax statement
When considering which documents are required for the tax return, the income tax statement, or income tax certificate, must be mentioned first. This document is proof of income, which must be issued by the employer (or, if applicable, by several employers). Was income also earned in another country, for example Poland, during the relevant fiscal year? In this case, a certificate of income on the special EU/EEA form must be submitted.
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Careful preparation of the documents for the tax return in Germany often saves more time than filling out the return itself. Difficulties usually arise when multiple employers, income from Poland, or additional deductible expenses are involved and supporting documents have not been collected in advance. The recommended documents include the income tax statement, tax identification number, bank account details, and documents substantiating tax benefits; this ensures a much more efficient process overall.
Tax return – which additional documents are required?
In addition to the aforementioned income tax statement, personal details (name, date of birth, marital status, etc.) must also be provided. Of particular importance here is the personal identification card. Furthermore, it is recommended to provide the following general information:
- Tax identification number,
- Bank account information,
- most recent tax return.
An optional document is also the EU/EEA certificate. This form is relevant for persons who have earned income outside Germany (e.g., in Poland) during the year. It is important to note that the document increasingly must be submitted in the original.
Tax return 2026 – Documentation of insurance and retirement expenses
Which documents are required for the tax return in order to claim additional deductions? For a higher tax refund, proof of expenses for insurance or retirement provision may be submitted. These specifically include:
- Insurance policies,
- Certificate of paid insurance contributions (health, nursing care, or pension insurance),
- Donation receipts,
- Proof of paid church tax (tax return from the previous year),
- Proof of refunded church tax (tax return from the previous year),
- Proof of received or paid alimony to the divorced spouse.
Exceptional expenses – which documentation is required?
As previously explained, some taxpayers incur additional expenses in connection with their current life situation during the year. For tax consideration and to increase potential refunds, it is advisable to provide proof to serve as evidence of additional costs (exceptional expenses). Accordingly, the following documents should be compiled, among others:
- Medical expenses,
- Expenditures for the purchase of glasses or prostheses,
- Receipts for the purchase of medications,
- Expenses for rehabilitation measures,
- Invoices in connection with a divorce,
- Costs related to a funeral.
Important: Most of the documents listed above must be retained as proof for deductions or income, but do not need to be submitted to the German tax office and are only to be presented upon request.
New Tax Obligations from 2026 – Digitalization of Tax Assessments and Changes to Tax Classes
For tax returns to be submitted from 2026 onwards for the year 2025, a significant change regarding the transmission of tax assessments will take effect in Germany. Tax assessments will in future be sent exclusively electronically via the ELSTER system, and the taxpayer will only receive an email notification of the document’s availability. In practice, this increases the importance of digital tax administration and requires regular monitoring of the personal account in order to avoid missing important information from the tax office.
The German tax office may, in some cases, require the submission of additional documents. In case of doubt, consultation with a tax advisor is recommended. The use of suitable applications such as Taxando is available on favorable terms.
FAQ
Is the income tax certificate mandatory for the tax return?
Yes, the income tax certificate is the basic document for preparing the German tax return. If employment was held with several employers during the relevant year, a certificate is required from each of them.
Is a German tax identification number required?
Yes, the tax ID is necessary to correctly allocate the tax return to the taxpayer. This number can be found, among other things, in correspondence from the tax office, in the tax assessment notice, or in documents from the employer.
Are income details from Poland required for the tax return in Germany?
Yes, if income was also earned in Poland in the relevant year, proof of such income, for example the EU/EEA certificate, may be required. Such income may affect the type of assessment and the amount of tax in Germany.
Which documents can increase the tax refund from Germany?
The tax refund can be increased with evidence of costs for travel, accommodation, double household management, insurance, medical treatment, further training, or work equipment. The better expenses are documented, the easier it is to provide proof in the tax return.
Can invoices for treatment and medication be considered in the tax return?
Yes, treatment costs, expenses for medication, glasses, prostheses, or rehabilitation can be recognized as extraordinary expenses. Receipts must be retained, as the tax office may require their submission.
Do all documents have to be submitted to the tax office immediately?
Not always, as many documents are primarily to be retained for possible review or upon request by the tax office. In practice, proof is usually only submitted when requested by the tax office.
Are bank details required for the tax refund from Germany?
Yes, bank details are required so that the tax office can pay out any tax refund. It is recommended to have the account number in IBAN format and the account holder’s information ready.
What steps should be taken if documents for the tax return are missing?
Initially, it is advisable to contact the employer, health insurance company, bank, or other institution able to provide the missing certificate. If there is any uncertainty about which documents are required, the tax return can be prepared with the support of an app or a tax advisor.
Maciej Wawrzyniak
In his private life, Maciej enjoys sporting challenges, playing the guitar, and swimming in the lake. He is also the proud father of three sons.
