Tax Return for Students in Germany
Almost always worth it
Foto: Pexels / Mikhail Nilov
Many international students don’t know: a voluntary tax return can bring back several hundred euros. Working students, interns, and anyone with German income should take advantage of this opportunity.
👥 Who Should File a Tax Return?
Working students (Werkstudent — up to 20h/week during semester)
Almost always worthwhile. Your employer withholds wage tax (Lohnsteuer) — via the tax return you get most of it back, because your annual income as a student is typically well below the average taxpayer’s income.
Interns with a salary (Praktikanten)
Worth it if wage tax was deducted. Mandatory internships are often tax-free, but voluntary or paid internships are subject to wage tax.
Scholarship only / no German income
Usually not necessary. However, education costs (tuition fees, textbooks, laptop) can be carried forward as a loss for future years — useful after graduation when you start earning.
Non-EU students
Possible if you are subject to German taxation, meaning you spend more than 183 days per year in Germany. German income tax law then applies in full.
📚 Key Terms Explained
| Term | Explanation |
|---|---|
| Tax year | Calendar year (1 Jan – 31 Dec) |
| Filing deadline | 31 July of the following year (for 2025 → 31 July 2026). For voluntary returns: up to 4 years retroactively! |
| Basic tax-free allowance 2024 | €11,784 — no income tax is due on income up to this amount |
| Tax class (Lohnsteuerklasse) | As a student, usually Class I. Tax is withheld directly by your employer. |
💰 What Can I Deduct?
Study costs (second degree / postgraduate)
Tuition fees, textbooks, computer (pro-rated), commuting costs to university can be deducted as business expenses (Werbungskosten). Note: for a first degree, only limited deduction as special expenses (Sonderausgaben); for a master’s degree following vocational training, full deduction as Werbungskosten.
Employment-related expenses (Werbungskosten)
Work equipment such as laptop, desk and textbooks: flat rate of €1,230/year (employee lump sum) or higher if you can prove actual costs. Commuting costs to work (€0.30/km distance allowance).
Special expenses (Sonderausgaben)
Health insurance contributions (GKV premiums are deductible!), liability insurance premiums, donations to tax-privileged organisations.
💻 ELSTER — The Free Tax Software
elster.de is the official free tax software provided by the German tax authorities. Create an account, enter your data and submit everything electronically.
- Registration: Online at elster.de — the activation letter arrives by post (allow 2–4 weeks)
- Wiso Steuer App / Taxfix / Smartsteuer: Paid options (approx. €15–35), but simpler with step-by-step guidance — worth it for first-time filers
- TU Darmstadt tip — AStA tax advice: The AStA student union at TU Darmstadt offers affordable tax advisory sessions specifically for students — much cheaper than a professional tax advisor
📋 Step by Step — Filing Your Tax Return
- Gather documents: Wage tax certificate (Lohnsteuerbescheinigung, from employer in January), bank statements, GKV contribution statement (from your health insurer), enrolment certificate
- ELSTER or app: Create account, enter data, upload documents digitally
- Submit: Electronically — no paper required
- Wait: Tax assessment (Steuerbescheid) arrives by post within 4–8 weeks
- Check your assessment: You can appeal (Einspruch) within 1 month of receipt
💼 Minijob & Werkstudent — Special Rules
Minijob (up to €538/month)
Taxed at a flat rate by the employer. As an employee, no separate tax return is strictly required — but: if your total annual income exceeds the basic tax-free allowance (€11,784), you should still file a return.
Working student / Werkstudent (above €538/month, up to 20h/week during semester)
Wage tax is withheld. Via the tax return you can reclaim most of it, because your taxable annual income as a student is often below average.
Pension insurance exemption
Working students are exempt from mandatory pension insurance contributions as long as they work a maximum of 20 hours per week during the semester. Full-time work is permitted during semester breaks.
❓ Frequently Asked Questions
If you earn income in Germany and exceed the basic tax-free allowance: yes. Under €11,784 total income per year you generally pay no income tax. A voluntary tax return can still be worthwhile to recover wage tax already withheld by your employer.
Yes! For voluntary tax returns, you can file up to 4 years retroactively. So right now you can still file for 2021, 2022, 2023 and 2024.
Not necessarily. ELSTER (elster.de) is free and provided directly by the German tax authority. The AStA at TU Darmstadt offers affordable advice specifically for students.
The Steuernummer is assigned by your local tax office — usually automatically after registering your residence (Anmeldung). Do not confuse it with the Steuer-ID (11-digit national identification number) sent by post separately.
DAAD, Erasmus+ and most German scholarships are tax-free. Check with your scholarship provider if you are unsure.
Looking for accommodation in Darmstadt?
Fully furnished studios from €760/mo, steps from TU Darmstadt — fibre internet, induction kitchen, KNX smart home. Get in touch now:
Or use the enquiry form →