This is true for employees without additional income on the side. If you have this, you are obligated to file and have a tighter deadline. Also, the set of for

This is true for employees without additional income on the side. If you have this, you are obligated to file and have a tighter deadline. Also, the set of forms is a monster. There is a simple-looking main form with four pages, but you usually need two or three of the appendix forms as well (there are ~10 different appendices, some of which can be required multiple times). This still hides the true complexity of German tax law. Almost every field in every form has a stupidly long list of rules and exceptions attached. Even as a single and empolyee, I need to fill out a few appendices (or rather my tax advisor does) plus a big set of of copies of proofs for the data in the forms (usually between 20 and 40 pages).