# How to File Your 2022 German Tax Return Before It Expires on 31 December

> If you never filed a tax return for 2022, you can still get a refund. Send it through ELSTER so it reaches the Finanzamt by 31 December 2026.

- URL: https://hsalem.com/file-2022-german-tax-return-before-deadline/
- Author: Hassan Salem (https://hsalem.com/about/)
- Published: 2026-11-01
- Topics: Expat, Finance, Germany

Many employees in Germany never file a tax return because they don't have to. But the Finanzamt (tax office) often keeps a bit too much of your salary tax, and you only get it back if you ask. For the year 2022, the last day to ask is **31 December 2026**.

## Is this for you?

This is called Antragsveranlagung (voluntary tax return). It is for people who are **not required** to file. You have up to four years after the end of a tax year, so 2022 closes at the end of this year.

You often get money back if in 2022:

1. you did not work the full year, for example because you moved to Germany in the middle of the year
2. you and your spouse were both in tax class IV
3. your work costs were higher than the 1,200 euro Arbeitnehmer-Pauschbetrag (employee lump sum), for example long commutes, a work laptop, courses or moving costs for a new job
4. you worked from home: for 2022 you can claim 5 euros per home office day, up to 600 euros

If you received more than 410 euros of benefits like Elterngeld or unemployment money in 2022, you were probably required to file. Then other deadlines apply, and you should talk to a tax advisor or Lohnsteuerhilfeverein.

## What you need

1. Your Steuer-ID (tax ID)
2. Your Lohnsteuerbescheinigung 2022 (annual payslip summary from your employer). If you lost it, ask HR. ELSTER can also load the data for you once you have an account.
3. Rough proof of your work costs: invoices, commute distance, a list of home office days

## The steps

1. **Create an ELSTER account today.** Go to elster.de, click "Benutzerkonto erstellen" and choose "Für mich" with your Steuer-ID. The activation code comes **by post**, which can take a week or more. This is the slow part, so don't wait until mid December.
2. **Activate the account** with the code from the email and the code from the letter. Download your certificate file and keep it safe.
3. **Open the Einkommensteuererklärung for 2022.** Make sure you pick the year 2022, not the current year.
4. **Fill in the main parts:** Hauptvordruck (main form), Anlage N (employment income) and, if you lived abroad part of the year, any foreign income parts. Use "Belegabruf" to load your salary data instead of typing it.
5. **Add your costs** in Anlage N: commute, equipment, home office days.
6. **Send it before 31 December 2026.** The request must reach the Finanzamt in time. Online it arrives in seconds. Paper forms also work, but the post is risky this close to the deadline.

The Finanzamt does not charge any fee for this.

## Tips and common mistakes

1. **Waiting for the ELSTER letter in late December.** If the letter comes after New Year, 2022 is gone. Register now, even if you file in two weeks.
2. **Throwing away receipts.** You usually don't upload them, but the Finanzamt can ask for them later.
3. **Panicking if you have to pay instead of getting money back.** Because the return was voluntary, you can usually withdraw it with an Einspruch (objection) within one month after the Bescheid (tax assessment) arrives. This only works if you were not required to file.
4. **Forgetting the other years.** 2023, 2024 and 2025 are still open, and you already have the account.

When I first moved to Germany, I also thought "no obligation" meant "nothing to gain". For most people who changed jobs or moved in a year, it is the opposite.

Checked in November 2026. Rules change, so please check the official pages before you file. This is not tax advice.

## Sources

1. [Finanzamt Baden-Württemberg: what is an Antragsveranlagung (German, official)](https://finanzamt-bw.fv-bwl.de/site/pbs-bw-mlr-root/node/5279475/Lde/index.html)
2. [Federal service portal: Antragsveranlagung, four year deadline, no fees (German, official)](https://fimportal.de/api/v0/xzufi-services/S100002/S1000020010000009748/de/pdf)
3. [Bundesregierung: employee lump sum raised to 1,200 euros for 2022 (German, official)](https://www.bundesregierung.de/breg-de/service/gesetzesvorhaben/entlastungspaket-eins-2010636)
4. [Finanzamt NRW: wage replacement benefits over 410 euros (official)](https://www.finanzamt.nrw.de/en/node/212)
5. [Lohnsteuer kompakt: deadline for the Antragsveranlagung (German)](https://www.lohnsteuer-kompakt.de/steuerwissen/steuererklaerung-auf-antrag-wer-zu-lange-wartet-den-bestraft-der-fiskus/)
6. [Lohnsteuer kompakt: Homeoffice-Pauschale 2022 (German)](https://www.lohnsteuer-kompakt.de/feldhilfe/2022/129/3056/wollen+sie+die+homeoffice-pauschale+geltend+machenproz3f)
7. [VLH: withdrawing a voluntary tax return (German)](https://www.vlh.de/wissen-service/steuer-abc/steuererklaerung-zurueckziehen-geht-das.html)
8. [All About Berlin: how to create an ELSTER account](https://allaboutberlin.com/guides/elster-account)
