Einkommensteuer: Hier schaut das Finanzamt in der Steuererklärung für 2025 ganz genau hin

In 2025, the German tax office will closely examine certain aspects of tax returns. One significant change is the end of the obligation to submit supporting documents. However, there are specific circumstances where the tax authorities will request the submission of documents. If these documents are submitted alongside the tax return, the processing will be expedited and the taxpayer will receive their refund faster.

There are 16 situations where this is particularly advisable. In North Rhine-Westphalia, the state administration has published annual so-called audit tables, highlighting areas that the tax authorities focus on in the highest populated German state each year. This was to ease the work for both tax advisors and tax officials, as advisors could submit the relevant documents directly with the tax return.

Although NRW no longer publishes these tables, documents should still be submitted for "special" situations. The tax office will consider a matter special if it is new, unprecedented, significantly different from the previous year, or has a substantial tax impact. Specific situations where documents should be submitted include new career-related benefits, voluntary contributions to occupational pension schemes, significant donations to charitable organizations, and reduced taxation of compensation payments.