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Steuererklärung Ausbildung: When and How to File Your Tax Return as a Trainee in Germany

2025-10-03

Learn when you must file a Steuererklärung during Ausbildung, how to use free tools like ELSTER and Taxfix, and how much of a refund to expect.

Filing a tax return in Germany sounds intimidating — especially when you are new to the country, still learning the language, and earning a trainee salary that barely covers rent. But here is the thing: the Steuererklärung Ausbildung process is one of the few financial moves that can actually put money back in your pocket, sometimes several hundred euros. Whether you are required to file or simply choosing to, understanding when and how to submit your tax return during your Ausbildung can make a real difference in your finances.

Do Trainees Actually Have to File a Steuererklärung?

The short answer is: usually no, but you almost always should.

Germany's tax system works on a "pay as you earn" basis. Your employer deducts income tax (Lohnsteuer) directly from your monthly Ausbildungsvergütung (trainee salary). If your gross income stays below the basic tax-free allowance — €11,784 in 2024 — you pay zero income tax for the year. Most first-year trainees earn between €600 and €1,000 per month gross, which means many fall below or just around this threshold.

When you are NOT required to file

You are generally exempt from mandatory filing if:

• You had only one employer throughout the year
• Your income came only from employment (no freelance side income)
• You did not receive certain social benefits like unemployment payments (Arbeitslosengeld)

When you ARE required to file

You must file a Steuererklärung if:

• You worked for multiple employers at the same time
• You received wage replacement benefits (Krankengeld, Elterngeld)
• Your taxable income exceeded €11,784 in 2024
• The Finanzamt (tax office) specifically requests a return from you

Why you should file even when it is optional

This is the key insight most trainees miss. Even if filing is not mandatory, doing so voluntarily almost always results in a refund. Common reasons:

• Werbungskosten (work-related expenses): You can deduct costs for commuting, work tools, professional books, and even your Berufsschule travel. The flat deduction is €1,230/year, but you can claim more if your actual costs are higher.
• Sonderausgaben (special expenses): Union fees, church tax, and some insurance contributions are deductible.
• Umzugskosten (relocation costs): If you moved to start your Ausbildung, some moving expenses may be deductible.
• Arbeitsmittel (work equipment): Laptop, tools, uniforms — if your employer did not reimburse these, you can claim them.

A typical trainee refund in Germany ranges from €150 to €800, depending on their situation.

The Tax Return Deadline for Ausbildung Trainees

Voluntary filers — you have 4 years

If filing is optional for you, the deadline is generous: you have four years to submit a voluntary return. In 2024, you can still submit returns going back to the tax year 2020. There is no penalty for filing late when it is voluntary — and there is no risk. If you owe money (which is rare for trainees), you simply do not submit.

Mandatory filers — July 31 each year

If you are required to file, the standard deadline is July 31 of the following year. So for the 2024 tax year, the deadline is July 31, 2025. If you use a Steuerberater (tax advisor) or Lohnsteuerhilfeverein (wage tax assistance association), the deadline extends to end of February the year after that — meaning February 28, 2026 for the 2024 return.

Extensions

If you need more time, you can request an extension (Fristverlängerung) from your local Finanzamt, usually by email or letter. State a simple reason — ongoing document collection works fine.

Free Tools to File Your Steuererklärung

You do not need to hire a tax advisor. Several free or low-cost tools make filing straightforward even for beginners.

ELSTER — the official government platform

ELSTER (www.elster.de) is the Federal Central Tax Office's free online portal. It is completely free and covers all tax situations. The interface is in German, but if your language skills are at B1 level or above, it is manageable. Registration requires your tax ID (Steueridentifikationsnummer), which was mailed to your German address when you registered.

• Cost: Free
• Best for: Anyone comfortable reading German forms
• Tip: Use the "Mein ELSTER" account for faster processing

Taxfix — mobile-first and beginner friendly

Taxfix (www.taxfix.de) guides you through the process with simple yes/no questions on your smartphone. It auto-fills what it can and flags missing information.

• Cost: €39.99 for filing (free to prepare and see your estimated refund before paying)
• Best for: First-time filers, people who prefer apps
• Available in English and German

WISO Steuer — powerful and detailed

WISO Steuer (www.buhl.de) is a desktop and app-based software popular with experienced filers. It offers a question-and-answer interview style and has an extensive help database.

• Cost: From €29.99/year
• Best for: People with more complex situations (side income, large deductions)
• Available on Windows, Mac, iOS, Android

Lohnsteuerhilfeverein — human help at low cost

If you want a real person to review your return, a Lohnsteuerhilfeverein (wage tax assistance club) charges annual membership fees of roughly €50–€150, depending on your income. They are legally authorized to help employees and trainees. Find one near you at www.bdl.de.

What Documents You Need Before You Start

Gather these before opening any software:

• Lohnsteuerbescheinigung — your annual wage tax certificate from your employer (issued by January/February of the following year)
• Steueridentifikationsnummer — your 11-digit tax ID
• Fahrtkostennachweise — proof of commuting distance (address + employer address)
• Receipts for work equipment — tools, laptop, books, uniform
• Bank account details (IBAN) — for your refund transfer
• Mietvertrag or Einzugsdatum — if you moved for your Ausbildung
• Berufsschule schedule — if claiming travel costs to vocational school

How Much Refund Can You Realistically Expect?

Let's look at a realistic example:

Scenario: Amir is a first-year trainee in Munich earning €850/month gross (€10,200/year). His employer deducted a small amount of Lohnsteuer due to tax class I. He commutes 18 km daily by public transport (annual pass: €840) and bought a laptop for €350.

• Commuting deduction: 18 km × 230 working days × €0.30 = €1,242
• Laptop: €350
• Work flat deduction base: Werbungskosten total = €1,592 (exceeds the €1,230 flat rate)
• Estimated refund: €300–€500 depending on Kirchensteuer and exact tax deductions

This is money that would have stayed with the Finanzamt if Amir had not filed.

Common Pitfalls: What Trainees Get Wrong

1. Not filing at all because they think they earn "too little." Even if you owe no tax, you may have had Lohnsteuer deducted for part of the year (e.g., if you started mid-year). Filing recovers it.

2. Missing the 4-year window for voluntary returns. Many trainees graduate, start working, and forget to look back. If you did not file for 2021, 2022, or 2023, you still can — but 2020 expires at the end of 2024.

3. Forgetting Berufsschule as a "second workplace." Travel costs to your vocational school count as Werbungskosten, just like commuting to your employer.

4. Claiming personal items as work equipment. A gaming laptop you also use for Netflix does not qualify unless the professional use is clearly predominant. Stick to items you genuinely use for your Ausbildung.

5. Using the wrong tax class. If you arrived mid-year and were assigned tax class VI instead of I, you likely overpaid significantly. A tax return will correct this automatically.

6. Not knowing your Steuer-ID. Without your Steueridentifikationsnummer, you cannot file electronically. If you lost it, request a new one at www.bzst.de — it takes 4 weeks by post.

Conclusion: File Your Steuererklärung and Get Your Money Back

The Steuererklärung Ausbildung process is not something to fear — it is something to use to your advantage. You are not required to file in most cases, but spending one to two hours on ELSTER or Taxfix can realistically bring you several hundred euros back. Start with your Lohnsteuerbescheinigung, check your receipts, and use a free tool to see your estimated refund before committing to anything.

If you are still navigating the bigger picture — finding an Ausbildung in Germany, preparing your application documents, or planning your move from Morocco — book a consultation with our German immigration specialist (€16) to plan your move. Our team can help you build a strong CV and a compelling cover letter that get you in front of the right employers.