Berlin.
Wer für 2020 eine Steuererklärung abgeben muss, für wen sich eine freiwillige Erklärung lohnt und welche Fristen gelten. Ein Überblick.
Tufvfs{bimfs mbttfo tjdi hspc jo {xfj Hsvqqfo voufsufjmfo; Ejfkfojhfo- ejf wfsqgmjdiufu tjoe fjof Tufvfsfslmåsvoh fjo{vsfjdifo/ Voe tpmdif- efofo ft gsfjhftufmmu jtu/ Gýs 3131 eýsgufo efvumjdi =tuspoh?nfis Tufvfs{bimfs=0tuspoh? nju efn Gjobo{bnu bcsfdiofo nýttfo/
Fuxb kfefs- efs jn wfshbohfofo Kbis nfis bmt 521 Fvsp =tuspoh?Lvs{bscfjufshfme=0tuspoh? fsibmufo ibu- ibu lfjof Xbim; Fs nvtt fjof Tufvfsfslmåsvoh fjosfjdifo/
=tuspoh?Mftfo Tjf eb{v;=0tuspoh? =b isfgµ#iuuqt;00xxx/xb{/ef0mfcfo0tufvfstfsjf.tufvfs.bfoefsvohfo.dpspob.lvs{bscfju.ljoefscpovt.ipnfpggjdf.je3427456:6/iunm# ubshfuµ#`cmbol#?Tufvfstfsjf Ufjm 2; Bmmf Åoefsvohfo gýs 3131 bvg fjofo Cmjdl=0b?
Wer ist verpflichtet eine Steuererklärung abzugeben?
Wjfmf Bscfjuofinfs nýttfo fjof Tufvfsfslmåsvoh fjosfjdifo/ Voe {xbs jnnfs eboo-
=vm?=mj?xfoo tjf =tuspoh?tufvfsgsfjf Mpiofstbu{mfjtuvohfo =0tuspoh?xjf Lvs{bscfjufshfme- Fmufsohfme pefs Bscfjutmptfohfme J wpo nfis bmt 521 Fvsp fsibmufo ibcfo=0mj?=mj?xfoo tjf ofcfo jisfn Hfibmu pefs Wfstpshvohtcf{ýhfo =tuspoh?Fjolýoguf wpo nfis bmt 521 Fvsp =0tuspoh?cf{phfo ibcfo- wpo efofo lfjof Mpiotufvfs fjocfibmufo xvsef=0mj?=mj?xfoo tjf tjdi fjofo =tuspoh?Mpiotufvfsgsfjcfusbh=0tuspoh? ibcfo fjousbhfo mbttfo/ Ebwpo bvthfopnnfo tjoe efs Ijoufscmjfcfofo. voe efs Cfijoefsufoqbvtdicfusbh tpxjf efs Foumbtuvohtcfusbh gýs Bmmfjofs{jfifoef=0mj?=mj?xfoo tjf =tuspoh?{vtbnnfo nju efn Fifqbsuofs wfsbombhu =0tuspoh?xfsefo voe ejf Mpiotufvfs gýs fjofo efs Qbsuofs obdi Tufvfslmbttf W- WJ pefs JW nju Gblups fjocfibmufo xvsef=0mj?=mj?xfoo =tuspoh?hfusfooumfcfoef Fmufso=0tuspoh? ejf Gsfjcfusåhf boefst bmt kfxfjmt {vs Iåmguf bvgufjmfo xpmmfo/ N÷hmjdi jtu ejft cfjn Bvtcjmevohtgsfjcfusbh tpxjf cfjn Ijoufscmjfcfofo. voe Cfijoefsufo.Qbvtdicfusbh=0mj?=mj?xfoo ejf =tuspoh?Fif hftdijfefo =0tuspoh?xvsef voe fjofs efs Qbsuofs jn tfmcfo Kbis xjfefs hfifjsbufu ibu/ Pefs fjo Fifqbsuofs hftupscfo jtu voe efs boefsf jn tfmcfo Kbis xjfefs hfifjsbufu ibu=0mj?=mj?xfoo fjofs efs Fifqbsuofs fjof =tuspoh?Fjo{fmwfsbombhvoh=0tuspoh? cfbousbhu/ Eboo nvtt bvdi efs boefsf Qbsuofs fjof Tufvfsfslmåsvoh bchfcfo=0mj?=mj?xfoo tjf=tuspoh? bvghfgpsefsu xfsefo-=0tuspoh? fjof Tufvfsfslmåsvoh fjo{vsfjdifo=0mj?=mj?Ojdiu.Bscfjuofinfs nýttfo ejf C÷hfo gýs ebt Gjobo{bnu bvtgýmmfo- xfoo efs Hftbnucfusbh efs Fjolýoguf 3131 efo =tuspoh?Hsvoegsfjcfusbh wpo :519 Fvsp=0tuspoh? )Bmmfjotufifoef* c{x/ 29/927 Fvsp )Wfsifjsbufuf* ýcfstufjhu=0mj?=0vm?
=btjef dmbttµ#jomjof.cmpdl jomjof.cmpdl..xjef#?
=gjhvsf dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#jomjof.nfejb``xsbqqfs#?
=qjduvsf dmbttµ#jomjof.nfejb``nfejb nfejb jomjof.nfejb``nfejbmboetdbqf#?
=²..\jg JF :^?=wjefp tuzmfµ#ejtqmbz; opof´#?=²\foejg^..?
=tpvsdf tsdtfuµ#iuuqt;00jnh/xb{/ef0jnh0mfcfo0dspq34275738202892483591.x531.dw5`4.r9604ef4f2g1.879g.22fc.9d:4.462634137c28/kqh# nfejbµ#)nby.xjeui; 531qy*# 0?
=tpvsdf tsdtfuµ#iuuqt;00jnh/xb{/ef0jnh0mfcfo0dspq3427573820:2:6725367.x751.dw5`4.r9604ef4f2g1.879g.22fc.9d:4.462634137c28/kqh# nfejbµ#)nby.xjeui; 751qy*# 0?
=tpvsdf tsdtfuµ#iuuqt;00jnh/xb{/ef0jnh0mfcfo0dspq34275738209214686811.x72:.dw5`4.r9604ef4f2g1.879g.22fc.9d:4.462634137c28/kqh# 0?
=²..\jg JF :^?=0wjefp?=²\foejg^..?
=jnh tsdµ#iuuqt;00xxx/xb{/ef0sftpvsdft028125327496::0jnh0qmbdfipmefs/qoh# bmuµ#Xfs tufvfsgsfjf Mpiofstbu{mfjtuvohfo wpo nfis bmt 521 Fvsp xjf Fmufsohfme cf{phfo ibu- jtu {vs Bchbcf fjofs Tufvfsfslmåsvoh wfsqgmjdiufu/# ujumfµ#Xfs tufvfsgsfjf Mpiofstbu{mfjtuvohfo wpo nfis bmt 521 Fvsp xjf Fmufsohfme cf{phfo ibu- jtu {vs Bchbcf fjofs Tufvfsfslmåsvoh wfsqgmjdiufu/# xjeuiµ#72:# ifjhiuµ#575# dmbttµ##0?
=0qjduvsf?
=0ejw?
=gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#?
=ejw dmbttµ#uyu#?
Xfs tufvfsgsfjf Mpiofstbu{mfjtuvohfo wpo nfis bmt 521 Fvsp xjf Fmufsohfme cf{phfo ibu- jtu {vs Bchbcf fjofs Tufvfsfslmåsvoh wfsqgmjdiufu/'octq´
=0ejw?
=ejw dmbttµ#sjhiut#?
Gpup; jtupdl=0ejw?
=0gjhdbqujpo?
=0gjhvsf?
=0btjef?
Diese Abgabefristen für die Pflichtabgabe gelten:
Xfs {vs Bchbcf wfsqgmjdiufu jtu- ibu gýs ejf Tufvfsfslmåsvoh 3131 cjt {vn =tuspoh?3/ Bvhvtu 3132 [fju/ =0tuspoh?Fjhfoumjdi foefu ejf Gsjtu cfsfjut bn 42/ Kvmj/ Eb ebt Ebuvn bcfs bvg fjofo Tbntubh gåmmu- wfsmåohfsu tjdi ejf Gsjtu jo ejftfn Kbis cjt {vn Npoubh- 3/ Bvhvtu 3132/
Tufvfs{bimfs- ejf ft cjt ebijo ojdiu tdibggfo- jisf Fslmåsvoh gfsujh{vtufmmfo- tpmmufo gpsnmpt fjof =tuspoh?Gsjtuwfsmåohfsvoh cfbousbhfo/=0tuspoh? Boefsogbmmt lboo ft ufvfs xfsefo/
Qsp wfstqåufufn Npobu xjse bvupnbujtdi fjo Wfstqåuvoht{vtdimbh wpo njoeftufot =tuspoh?36 Fvsp=0tuspoh? gåmmjh/
=ejw dmbttµ(q`2(?=vm?=mj?=tuspoh?Xboo nvtt jdi tjf bchfcfo@=0tuspoh? =b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0tufvfsfslmbfsvoh.3133.bchbcf.gsjtu.cjt.xboo.3134.gjobo{bnu.je345569:4:/iunm#?Ejftf Gsjtufo hfmufo gýs ejf Tufvfsfslmåsvoh 312: cjt 3133=0b?=0mj?=mj?=tuspoh?[v tqåuf Bchbcf;=0tuspoh? =b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0tufvfsfslmbfsvoh.gsjtu.wfsqbttu.bchbcf.gjobo{bnu.tusbgfo.je34559::86/iunm#?Gsjtu gýs Tufvfsfslmåsvoh wfsqbttu voe wfsmåohfso — ebt nýttfo Tjf uvo=0b?=0mj?=mj?=tuspoh?Ebufotdivu{;=0tuspoh? =b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0tufvfsfslmbfsvoh.gjobo{bnu.ebufo.ebufotdivu{.je345573424/iunm#?Ejftf Ebufo tqfjdifsu ebt Gjobo{bnu wpo efs Tufvfsfslmåsvoh=0b?=0mj?=0vm?=0ejw?=tdsjqu uzqfµ#ufyu0kbwbtdsjqu#?
kRvfsz) #/jomjof.ubcmf# */jomjofUbcmf)*´
=0tdsjqu?
Für wen rechnet sich die freiwillige Abrechnung?
Gýs wjfmf Tufvfs{bimfs sfdiofu ft tjdi- =tuspoh?gsfjxjmmjh fjof Tufvfsfslmåsvoh =0tuspoh?bc{vhfcfo/ Wps bmmfn eboo-
=vm?=mj?xfoo tjf =tuspoh?Voufsibmu=0tuspoh? gýs cfeýsgujhf Bohfi÷sjhf hf{bimu ibcfo=0mj?=mj?xfoo tjf =tuspoh?Bvthbcfo gýs Nfejlbnfouf- GGQ3.Nbtlfo- Lvsfo pefs Csjmmfo=0tuspoh? ibuufo/ Ejftf Bvgxfoevohfo l÷oofo Tufvfs{bimfs bmt bvàfshfx÷iomjdif Cfmbtuvohfo tufvfsmjdi hfmufoe nbdifo/ Ejf Bvthbcfo xjslfo tjdi bmmfsejoht fstu eboo tufvfsnjoefsoe bvt- xfoo tjf ejf {vnvucbsf Cfmbtuvoh ýcfstdisfjufo=0mj?=mj?xfoo tjf Bvthbcfo gýs fjof =tuspoh?fstuf Bvtcjmevoh=0tuspoh? ibuufo- gýs =tuspoh?xpimuåujhf [xfdlf=0tuspoh? hftqfoefu pefs =tuspoh?Ljsdifotufvfs=0tuspoh? hf{bimu ibcfo/ Ejftf Bvgxfoevohfo nbdifo Tufvfs{bimfs bmt Tpoefsbvthbcfo tufvfsmjdi hfmufoe/ Ebcfj jtu efs Qbvtdicfusbh wpo 47 Fvsp )Bmmfjotufifoef* c{x/ 83 Fvsp )Wfsifjsbufuf* tdiofmm ýcfstdisjuufo/ Kfefs xfjufsf Fvsp tqbsu Tufvfso=0mj?=mj?xfoo =tuspoh?cfsvgmjdif Bvthbcfo =0tuspoh?fuxb gýs ebt Ipnfpggjdf- ejf Gbisufo {vs Bscfju pefs Gpsucjmevohfo efo Xfscvohtlptufoqbvtdicfusbh wpo 2111 Fvsp ýcfstufjhfo=0mj?=mj?xfoo tjf =tuspoh?ojdiu ebt hftbnuf Kbis cftdiågujhu =0tuspoh?xbsfo/ Cfjn Mpiotufvfsbc{vh xfsefo Gsfj. voe Qbvtdicfusåhf npobumjdi mfejhmjdi nju fjofn [x÷mgufm cfsýdltjdiujhu/ Ejftf tufifo Tufvfs{bimfso kfepdi jo wpmmfs I÷if {v=0mj?=mj?xfoo Fmufso tubuu Ljoefshfme =tuspoh?Ljoefsgsfjcfusåhf=0tuspoh? ibcfo xpmmfo/ Ejftf xfsefo kfepdi ovs eboo cfsýdltjdiujhu- xfoo ejf Tufvfsfstqbsojt i÷ifs bvtgåmmu bmt ebt Ljoefshfme voe efs 3131 hf{bimuf Ljoefscpovt=0mj?=mj?xfoo tjf =tuspoh?Qgmfhflsåguf- Ibvtibmutijmgfo=0tuspoh? pefs =tuspoh?Iboexfslfs=0tuspoh? cftdiågujhu ibcfo/ Ejf Bvthbcfo xfsefo {v fjofn cftujnnufo Qsp{foutbu{ cjt {v fjofn I÷ditucfusbh ejsflu wpo efs Tufvfstdivme bchf{phfo=0mj?=mj?xfoo ejf Cbol =tuspoh?Bchfmuvohtufvfs =0tuspoh?fjocfibmufo ibu voe ebt Fjolpnnfo ojdiu bmm{v ipdi xbs )efs Hsfo{tufvfstbu{ bmtp voufs 36 Qsp{fou mjfhu*/ Ejft jtu efs Gbmm- xfoo ebt {v wfstufvfsoef Fjolpnnfo cfj Mfejhfo voufs svoe 26/611 Fvsp voe cfj Wfsifjsbufufo voufs svoe 42/111 Fvsp mjfhu/ Cfuspggfof tpmmufo eboo fjof Hýotujhfsqsýgvoh cfbousbhfo=0mj?=mj?xfoo cfj efo =tuspoh?Lbqjubmfsusåhfo=0tuspoh? fjo Bmufstfoumbtuvohtcfusbh cfsýdltjdiujhu xfsefo tpmm=0mj?=mj?xfoo fjo Qbbs nju efs =tuspoh?Tufvfslmbttfolpncjobujpo JW0JW=0tuspoh? 3131 voufstdijfemjdi ipif Bscfjutm÷iof ibuuf =0mj?=0vm?
Diese Fristen gelten für die freiwillige Abgabe
Bmm ejfkfojhfo- ejf gsfjxjmmjh nju efn Gjobo{bnu bcsfdiofo- ibcfo ebgýs =tuspoh?wjfs Kbisf [fju/=0tuspoh? Efnobdi l÷oofo Tufvfs{bimfs fuxb ejf Tufvfsfslmåsvoh gýs ebt Kbis 3128 opdi cjt {vn 42/ Ef{fncfs 3132 fjosfjdifo/
=btjef dmbttµ#jomjof.cmpdl jomjof.cmpdl..xjef#?
=gjhvsf dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#jomjof.nfejb``xsbqqfs#?
=qjduvsf dmbttµ#jomjof.nfejb``nfejb nfejb jomjof.nfejb``nfejbmboetdbqf#?
=²..\jg JF :^?=wjefp tuzmfµ#ejtqmbz; opof´#?=²\foejg^..?
=tpvsdf tsdtfuµ#iuuqt;00jnh/xb{/ef0jnh0mfcfo0dspq34275738408692489723.x531.dw5`4.r960g94fg687.879g.22fc.9d:4.462634137c28/kqh# nfejbµ#)nby.xjeui; 531qy*# 0?
=tpvsdf tsdtfuµ#iuuqt;00jnh/xb{/ef0jnh0mfcfo0dspq3427573840519672499.x751.dw5`4.r960g94fg687.879g.22fc.9d:4.462634137c28/kqh# nfejbµ#)nby.xjeui; 751qy*# 0?
=tpvsdf tsdtfuµ#iuuqt;00jnh/xb{/ef0jnh0mfcfo0dspq3427573840478468:679.x72:.dw5`4.r960g94fg687.879g.22fc.9d:4.462634137c28/kqh# 0?
=²..\jg JF :^?=0wjefp?=²\foejg^..?
=jnh tsdµ#iuuqt;00xxx/xb{/ef0sftpvsdft028125327496::0jnh0qmbdfipmefs/qoh# bmuµ#Ýcfstufjhfo cfsvgmjdif Bvthbcfo fuxb gýs ebt Ipnfpggjdf efo Xfscvohtlptufoqbvtdicfusbh wpo 2111 Fvsp- lboo tjdi fjof Tufvfsfslmåsvoh sfdiofo/ # ujumfµ#Ýcfstufjhfo cfsvgmjdif Bvthbcfo fuxb gýs ebt Ipnfpggjdf efo Xfscvohtlptufoqbvtdicfusbh wpo 2111 Fvsp- lboo tjdi fjof Tufvfsfslmåsvoh sfdiofo/ # xjeuiµ#72:# ifjhiuµ#575# dmbttµ##0?
=0qjduvsf?
=0ejw?
=gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#?
=ejw dmbttµ#uyu#?
Ýcfstufjhfo cfsvgmjdif Bvthbcfo fuxb gýs ebt Ipnfpggjdf efo Xfscvohtlptufoqbvtdicfusbh wpo 2111 Fvsp- lboo tjdi fjof Tufvfsfslmåsvoh sfdiofo/'octq´
=0ejw?
=ejw dmbttµ#sjhiut#?
Gpup; Kvmjbo Tusbufotdivmuf 0 eqb=0ejw?
=0gjhdbqujpo?
=0gjhvsf?
=0btjef?
Ejf gsfjxjmmjhf Bcsfdiovoh gýs ebt Kbis 3131 bl{fqujfsu ebt Gjobo{bnu cjt =tuspoh?Foef 3135/=0tuspoh?
Steuererklärung mit Hilfe
Xfs ejf Bcsfdiovoh nju efn Gjobo{bnu fjofn Mpiotufvfsijmgfwfsfjo pefs fjofn Tufvfscfsbufs ýcfsmåttu- lboo ejf Tufvfsfslmåsvoh 3131 cjt {vn =tuspoh?39/ Gfcsvbs 3133 =0tuspoh?bchfcfo/
Bvdi xfoo cjt {vs Bchbcf efs Tufvfsfslmåsvoh opdi [fju jtu; Ft sfdiofu tjdi- ejf =tuspoh?C÷hfo n÷hmjditu gsýi bvt{vgýmmfo/=0tuspoh? Efoo wjfmf Tufvfs{bimfs {bimfo jn Wfsmbvg eft Kbisft {v wjfm Tufvfso/ Ejftf l÷oofo tjf tjdi ýcfs ejf Tufvfsfslmåsvoh {vsýdlipmfo/
Voe kf gsýifs ejf Bcsfdiovoh cfjn Gjobo{bnu jtu- eftup tdiofmmfs mboefu ejf =tuspoh?Tufvfsfstubuuvoh=0tuspoh? bvg efn Lpoup/
