German Federal GovernmentTaxGuide
Einkommensteuererklärung — Income tax return (ESt 1 A)
The annual income tax return for German tax residents, filed online through ELSTER.
The form is downloaded and submitted on the authority's website.
What this form is for
- Report your income for the year to the Finanzamt (tax office) if you are fully liable to tax in Germany. The main form (Hauptvordruck ESt 1 A) comes with appendices (Anlage N for employment income, Anlage Kind, etc.).
- Even when it isn't mandatory, filing a return can lead to a tax refund.
Documents to have ready
- Your tax identification number (Steuer-ID)
- Your annual payroll tax certificate (Lohnsteuerbescheinigung)
- Receipts for deductible costs and expenses
Where to send it
Online through "Mein ELSTER" after registering (an access certificate is sent by post); a paper return is still possible in some cases, filed with the Finanzamt for where you live.
Our tips
- Always download the latest version from the official site.
- Keep a copy of what you send, with the date you sent it.
Frequently asked questions
- I don't live in Germany but earn income there: is it the same form?
- Generally no: people with limited tax liability use ESt 1 C. Check on ELSTER or with the Finanzamt.
The information on this page is general. If in doubt, the official source prevails.