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Tax Filing (Steuererklärung / Déclaration d'impôts)
File your annual income tax return, from finding your deadline and portal to claiming deductions, submitting online and checking the assessment. Deadlines, portals and deductions differ by country.
- Europe
- ~9 days
- 8 steps
- 5 documents
Curated by Raaya · Last reviewed Oct 2026
Steps
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Find your filing deadline and portal
1 dayCheck whether you must file, by when, and which portal to use. Employees whose tax is withheld by the employer are often not obliged to file but can still get money back, while self-employed people and those with other income usually must file.
Country specifics: Germany, mandatory returns are due by 31 July of the following year (later when a tax adviser files), and voluntary returns can be filed up to four years back. France, the annual declaration is made online on impots.gouv.fr in spring, with deadlines by département. Netherlands, file with the Belastingdienst before 1 May. Spain, the Renta campaign runs from April to 30 June. Italy, the pre-filled 730 is due by 30 September. UK, Self Assessment is due online by 31 January after the tax year ending 5 April. Ireland, PAYE workers use myAccount; self-employed people file Form 11 by 31 October.
Tip: Late filing usually triggers a surcharge, so ask for an extension before the deadline if you need one.
- Online
- europa.eu
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Set up access to the tax portal
1 dayMost countries now expect returns online, and first-time access can take days or weeks because activation codes are sent by post. Set this up before you start gathering papers.
Country specifics: Germany, register for an ELSTER account; the activation letter comes by post, or use the online ID card. France, log in with your numéro fiscal or FranceConnect. Netherlands, use DigiD. Spain, use Cl@ve, a digital certificate or your reference number. Italy, use SPID, CIE or CNS. UK, create a Government Gateway account and register for Self Assessment if needed. Ireland, use myAccount (PAYE) or ROS (self-employed).
Tip: Store your login and recovery codes in a password manager.
- Find your tax ID (Steuer-ID, numéro fiscal, BSN, NIF, codice fiscale, UTR or PPS)
- Register for the national tax portal or digital ID
- Wait for and activate the postal activation code if one is sent
- Check that your address and bank account are up to date in the portal
- Download any pre-filled data the tax office already holds
Tax ID (Steuer-ID / numéro fiscal / BSN / NIF / UTR / PPS) -
Gather your income and tax documents
2 daysCollect every document that shows income, tax already paid and deductible costs for the tax year. Pre-filled returns are common, but you are responsible for checking and completing them.
Country specifics: Germany, your employer sends the annual wage tax statement (Lohnsteuerbescheinigung) electronically; banks issue an annual tax certificate for capital income. UK, the P60 from your employer. Netherlands, the annual statement (jaaropgaaf). Spain, the employer's withholding certificate. Italy, the Certificazione Unica (CU). Ireland, the employment detail summary in myAccount. Foreign income must usually be declared too, with any tax paid abroad.
Tip: Keep one folder per tax year and keep receipts for several years, as tax offices can ask for them.
Previous Tax Assessment (Steuerbescheid / avis d'imposition)Annual Income Statement (Lohnsteuerbescheinigung / P60 / jaaropgaaf / CU)Bank and Investment Tax Statements (Jahressteuerbescheinigung) -
List the deductions you can claim
1 dayGo through common deductions and collect proof for each. Deductions reduce taxable income, so even small items add up.
Country specifics: Germany, work costs are covered by a flat allowance of 1,230 EUR unless your actual costs are higher. The home-office flat rate is 6 EUR per day, up to 1,260 EUR a year. The commuting allowance for the 2025 tax year is 0.30 EUR per km for the first 20 km and 0.38 EUR beyond; from 2026 it is 0.38 EUR from the first km. Other countries have their own allowances and credits: check the national tax portal for France (frais réels), the Netherlands (aftrekposten), Spain (deducciones autonómicas), Italy (detrazioni) and Ireland (tax credits and reliefs).
Tip: Donations, childcare and private pension payments are deductible in many countries; keep the certificates.
- Work-related costs: equipment, training, professional fees, work travel
- Commuting distance and number of office days
- Home-office days or room costs
- Health, pension and insurance contributions
- Childcare and school costs
- Donation receipts from recognised charities
- Household services and tradesperson labour costs
- Moving costs if the move was for work
Receipts for Deductions (Belege) -
Get help if your case is complex
1 dayIf you had income in two countries, self-employment, property or investments, a tax adviser can save you time and errors. Employees with simple cases can usually file alone using the pre-filled data.
Country specifics: Germany, a tax adviser (Steuerberater) or a wage-tax assistance association (Lohnsteuerhilfeverein) for employees; returns filed by them get a later deadline. France, an expert-comptable or the free help desks at the local tax office. Netherlands, a belastingadviseur. Spain, a gestor or asesor fiscal. Italy, a CAF can prepare the 730. UK and Ireland, a chartered accountant or tax adviser.
Tip: Ask for the fee up front and whether it is deductible in your country.
- Where
- Tax adviser / tax assistance office · Bring last year's assessment, annual income statements, receipts for deductions, your tax ID and portal login. Ask about double taxation if you had income abroad.
Previous Tax Assessment (Steuerbescheid / avis d'imposition)Receipts for Deductions (Belege) -
Pay the adviser or any tax due
1 dayPay your adviser's invoice if you used one, and set aside money for any balance due if you are not expecting a refund. Self-employed people often also have advance payments for the next year.
Country specifics: Germany, adviser fees follow a statutory fee schedule and the tax office sets a payment date on the assessment. UK, any balance and the first payment on account are due by 31 January. Netherlands and Spain allow payment in instalments in some cases. France, any remaining tax is collected after the assessment.
Tip: Never pay tax to an account sent by text message or email; use the official portal only.
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Submit your return online
1 dayReview every figure, especially pre-filled income, bank details and family information, then submit electronically. Save the confirmation or receipt that the portal generates.
Country specifics: Germany, submit in ELSTER and save the transmission receipt; supporting documents are only sent if the tax office asks. France, submit on impots.gouv.fr and download the acknowledgement. Netherlands, submit with DigiD in Mijn Belastingdienst. Spain, confirm the borrador in Renta WEB. Italy, accept or modify the 730 precompilato. UK and Ireland, submit through HMRC online or ROS/myAccount.
Tip: Take a PDF copy of the full return for your records.
- Online
- elster.de
Annual Income Statement (Lohnsteuerbescheinigung / P60 / jaaropgaaf / CU) -
Check your assessment and object if needed
1 dayThe tax office reviews your return and sends an assessment showing the tax owed or refunded. Processing takes from a few weeks to several months. Compare it line by line with what you filed.
Country specifics: Germany, an objection (Einspruch) against the Steuerbescheid must reach the tax office within one month of receiving it. France, the avis d'imposition is usually issued in summer; you can correct your return online. Netherlands, you can object to the assessment within six weeks. UK, you can amend a Self Assessment return online within 12 months of the filing deadline. Ireland and Spain allow corrections through the same portal.
Tip: Keep the assessment: landlords, banks and visa offices often ask for it as proof of income.
Documents you'll need
| Previous Tax Assessment (Steuerbescheid / avis d'imposition) | Last year's assessment shows your tax ID, reference numbers and carry-forwards. First-time filers can skip it. |
|---|---|
| Annual Income Statement (Lohnsteuerbescheinigung / P60 / jaaropgaaf / CU) | Issued by your employer after the year ends and usually sent to the tax office as well. Check it matches your December payslip. |
| Bank and Investment Tax Statements (Jahressteuerbescheinigung) | Needed for interest, dividends and capital gains, including from foreign accounts. In Germany banks issue an annual tax certificate for capital income. |
| Tax ID (Steuer-ID / numéro fiscal / BSN / NIF / UTR / PPS) | Needed to register on the portal and to file. It is usually issued after address registration or when you first start work. |
| Receipts for Deductions (Belege) | Invoices and certificates for work costs, donations, childcare, insurance and household services. Keep them even if you do not upload them. |
Official sources
Related templates
General guidance, not legal, tax or immigration advice. Rules change; confirm with the official source before you act.