Tax declaration 2023: Who is obliged and what should be considered?
Tax declaration 2023: Who is obliged and what should be considered?
The timely submission of the tax return is an annual challenge for many people. This becomes particularly relevant in 2024, as the delivery period for the tax year 2023 ends on August 31, 2024. However, since this day falls on a Saturday, there is a small relief because the deadline is extended until September 2, 2024. But who is actually obliged to submit and why is it important to do this in good time?
obligation to submit the tax return
According to Daniela Karbe-Gegler from the Federation of Taxpayers Germany, anyone who has received income beyond a wages must submit a tax return. These include pensions, rental income or income from self -employed activity. Return dealers are only subject to tax if their pensions exceed the tax -free basic allowance of 10,908 euros after deduction of allowances.
Employees can also be affected, especially if they claim high advertising costs or opt for certain tax classes - in particular combinations 3 and 5 or 4 with a factor. In addition, employees who have capital gains or rental income of over 410 euros must also be active.
Focus for different groups of people
In addition, employees who receive wages from several employers, and those who claim severance pay are obliged to submit. In the event of a severance payment, the so -called fifth regulation usually applies, which also makes an explanation necessary. This regulation aims to stretch the tax burden over several years.consequences of a failure
The timely submission of the tax return is crucial. In the event of failure, taxpayers threaten a delay surcharge of at least 25 euros per month, which can sum up financially. This regulation aims to encourage citizens for punctual levy in order to keep the administrative processes efficient.
For volunteers, another regulation applies
For those who are not obliged to submit, but would like to voluntarily submit an explanation, there is an extended period. Such explanations can be submitted up to four years after the tax year in question. This means that taxpayers can submit tax returns from 2020 and the following years.
Finally, it can be said that the timely submission of the tax return is not only a legal obligation, but can also be associated with financial consequences. It is crucial to deal with your own tax obligations at an early stage in order to avoid any failures and the associated punishments. Taxpayers should also look for support from a tax advisor or income tax aid association.
- Nag
Kommentare (0)