Under the general German tax rules, the income tax and VAT return filing deadline is 31 July of the year following the tax year, and an extension applies for taxpayers that are advised by a professional tax service provider to the last day of February of the second year following the tax year. In a decree dated 21 December 2020, the Ministry of Finance extended the general filing deadline for 2019 income tax and VAT returns that are prepared by a professional tax service provider from 28 February 2021 to 31 March 2021. The bill will further extend this deadline to 31 August 2021. It could be possible for taxpayers to obtain an additional extension upon request under certain circumstances.
Source: Deloitte
