By when does my tax return have to be filed with the tax office?

If you file it yourself, you have until 31 July of the following year. If a tax firm handles your case, the statutory deadline is extended to the end of February of the second following year. These deadlines have been shifted by law several times in recent years; in our consultation, we will tell you the date that actually applies to your assessment year and enter it into our deadline monitoring.

What happens if I notice a deadline too late?

Contact us anyway. In many cases, an extension can be requested before the tax office imposes a late-filing surcharge or estimates the tax base. If an estimated assessment has already been issued, we will review the objection and submit the correct figures afterwards.

What determines the effort involved in my return?

It depends on the scope of the bookkeeping, the number of income types, and the condition of the receipts. A cash-basis income statement with neatly pre-sorted accounts is completed much faster than a year with mixed private and business payments. Billing follows the Tax Advisor Fee Schedule (StBVV); we will explain the expected range for you in advance.

Will I still receive mail from the tax office myself?

With a power of receipt, assessments and inquiries are sent to us. You will receive the assessment from us together with our review note, which states whether the assessment matches your return and by when a payment is due.

Is it always worth filing an objection against the assessment?

No. We file an objection if the tax office has disallowed costs, assessed a matter differently, or if there is a calculation error. If it is only an obvious clerical error, a request for correction is usually sufficient. In cases of open legal questions, an objection can also serve to keep the case open until a decision is reached.

Do you also handle private returns without a business?

Yes. We support employees, landlords, and retirees just as we do self-employed individuals. This often involves work-related expenses, a home office, rental income, or the allocation of costs after a move to the Hanover area.

Tax returns | Steuerkanzlei Berg

Deadline monitoring by the firm

Draft for review before submission

Every assessment notice is checked

We handle queries from the tax office

We keep track of the filing deadlines for your returns, discuss every draft with you before electronic submission, and check the assessment notice as soon as it arrives. We respond to queries from the tax office as your tax representatives – you'll be informed, but you won't need to correspond yourself.

Which returns we prepare

For most clients, business and personal returns are linked: the profit from the business flows into the income tax return, and advance payments and credits interact with each other. That's why we prepare both sides in the same process.

Income tax return with all schedules – business income, employment income, rental income, investment income, provident expenses
Annual VAT return including reconciliation with the submitted advance VAT returns
Trade tax return, including apportionment for multiple business premises
Corporate tax return for GmbH and UG, reconciled with the annual financial statements
Determination returns for partnerships and joint ventures
Checking assessment notices, filing objections within the appeal period, and applications for amendment

If the assessment notice differs

We check every assessment notice against the submitted return: figures in the assessment section, credited advance payments, ancillary provisions and reservations. If something differs, we clarify the cause and file an objection within the appeal period where factually warranted. If advance payments for the current year differ, we submit an application for adjustment so that your liquidity matches the actual situation.

Process

How your tax return comes together

From the initial enquiry to the reviewed assessment notice, we work in fixed steps. This means you always know what we're currently working on, which documents are still missing, and when you can expect submission. We bundle queries so you're not called about every single item.

Besprechungstisch einer Steuerkanzlei mit aufgeschlagenem Aktenordner, Taschenrechner und Laptop vor einem Regal mit Ordnern

Step 1

Engagement scope

We clarify which returns are actually due for the year: income tax, annual VAT return, trade tax, and for partnerships, the separate and uniform determination of profits as well. We also establish who handles the ongoing bookkeeping and by when the documents need to reach us.

Preparation

These are the documents we need

The more complete your collection is when it reaches us, the fewer queries arise. You can bring documents in a paper folder or upload them digitally via our client portal. If something is missing, we note it on an open-items list rather than pausing processing altogether.

For the business

Trial balance or the complete financial accounting for the year
Bank statements for all business accounts and cash book for cash transactions
Incoming and outgoing invoices; for purchases over 800 euros net, also the purchase contract or invoice for the asset register
Loan and leasing agreements with current interest and repayment statements
Payroll journal and contribution statements, if we do not handle payroll accounting ourselves
Mileage log or the details for the one-percent rule for company cars
Stock take as of 31 December for inventory or work in progress

For the private part

Wage tax statements, pension or wage replacement benefits such as sick pay and parental allowance
Proof of provisions: health and long-term care insurance, Rürup or Riester contracts
Receipts for tradesman services and household-related services, always with proof of transfer
Donation receipts, church tax, childcare costs
Documents on rental properties: rental income, utility bill statement, property tax, repairs
Tax certificates from banks and custody accounts, including loss certificates if you have several banks
Certificates for extraordinary expenses, such as medical costs or care level

Tax returns without deadline pressure