Filing Deadlines and Requirements for 2024 Tax Declarations in Hamm
In Hamm, Germany, the process of filing tax returns in 2024 follows the general German tax regulations applicable in North Rhine-Westphalia. Here's a breakdown of the specific requirements, deadlines, and important details to consider.
**Who Must File**
Individuals with income subject to German income tax must file a tax return if their annual income exceeds the basic exemption limit (Grundfreibetrag). For 2024, the basic exemption amount for single individuals is €11,784 per year. Self-employed persons, freelancers, and business owners must also file tax returns, including digital submission of financial statements where applicable.
**Documentation**
Income proof from employment, self-employment, capital gains, rental income, and other sources must be provided. For freelancers and business owners, electronic submission of the balance sheet and profit & loss accounts (E-Bilanz) is mandatory according to § 5b EStG (Income Tax Act).
For accounting years beginning in 2025, expanded detail is required for E-Bilanz, i.e., unaggregated account statements with account numbers, names, and balances must be submitted electronically. However, the specifics of this rule are still being clarified and will be updated by mid-2025.
Relevant deductions such as pension, special expenses, or household-related services must also be documented.
**Submission Method**
Tax returns should be submitted electronically via Elster, the official online portal of the German tax administration. Paper filings are generally discouraged or disallowed.
**Deadlines for Submission in 2024**
- The standard deadline for submitting tax returns to the tax office in Hamm for the year 2024 is **July 31, 2025**.
- If a tax advisor (Steuerberater) is engaged, the deadline generally extends to **February 29, 2026** (or the last day of February of the following year).
**Late Filing and Penalties**
Late submissions may incur penalties or interest on late payments. The tax office in North Rhine-Westphalia has been adopting more automated and stringent review processes to handle returns more efficiently and detect irregularities.
**Additional Notes**
For freelancers and business owners, the electronic filing of the E-Bilanz with unaggregated account details will be required for the fiscal year starting in 2025. This may affect 2024 filings if fiscal years differ.
The tax rules around Körperschaftsteuer (corporate tax), Gewerbesteuer (trade tax), and deductions are updated frequently and are subject to federal and state regulations. Local tax advisors in Hamm should be consulted for complex or corporate filings.
In conclusion, the central obligation for taxpayers in Hamm in 2024 is to file electronically by July 31, 2025, with necessary supporting documents including income proof and, for businesses, detailed accounts submitted electronically. If using a tax advisor, the deadline moves to the end of February 2026. All filings must comply with updated digital submission requirements underway for income and financial statements.
If you need precise and personal guidance, contacting a local tax advisor in Hamm is highly recommended due to evolving rules and format clarifications expected in 2025.
In this tax filing process for 2024 in Hamm, Germany, self-employed individuals and business owners are required to file personal-finance documents, including the electronic submission of their financial statements and detailed accounts. For filings in 2024, relevant deductions like pension contributions or household-related services should also be included in the personal-finance documentation.
