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Income Tax Return Guide Income Tax ABC

For many people, filing a tax return is a tedious task. The DGB guide “Basic Concepts of Income Tax” provides information on tax benefits and offers useful tips and assistance for filling out your income tax return.

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22 April 2026 22 April 2026


The German Trade Union Confederation’s (DGB) tried-and-true guide explains the most important changes in tax law.

Employees who work from home can claim a flat rate of 6 euros per day for this purpose during the tax year , up to a maximum of 1,260 euros annually (equivalent to 210 workdays).

  • In the 2025tax year, the flat-rate deduction for income-related expenses is 1 ,230 euros.
  • The property tax exemptionis 12,096 euros for single individuals and 24,192 euros for married couples. 
  • Families with children can claim a higher tax deduction for children for 2025. It has been raised to 3,414 euros per parent, and thus to 6,828 euros for both parents.

Deadlines for Filing the 2025 Tax Return
If a tax return is required, the 2025 income tax return must be received by the tax office no later than July 31, 2026. Those who have their income tax return prepared by an income tax assistance association or a tax advisor have untilFebruary 28, 2027, to file their 2025 tax return.

 

Guide for Download

The DGB’s “Basic Concepts of Income Tax 2026” is not only an easy-to-understand reference guide for learning about the numerous terms in income tax law. Thanks to clear examples, it also offers practical assistance in filling out your own tax return. Finally, the guide is highly useful due to a series of clear tabular presentations.

The brochure is available for download as a PDF. Using it as a digital reference guide is simple: You can jump directly to the term you’re looking for on the corresponding page from either the table of contents or the index, saving you the trouble of scrolling through the document.

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