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First Tax Return: Beginner's Guide

Your first tax return after finishing university or an apprenticeship: what you can deduct and how much you get back.

•Reading time: 10 min.

Your first tax return – it sounds complicated, but it's manageable. As a career starter, you almost always get money back: on average, more than €1,000! Commuter allowance, work equipment, training courses – a lot is deductible. This guide shows you step by step how to master your first tax return.

Key takeaways

  • Average refund: over €1,000 for employees
  • Work expenses allowance: €1,230 deducted automatically
  • Commuter allowance: €0.30-€0.38 per kilometer (one-way distance)
  • Voluntary filing: possible up to 4 years retroactively

Why filing a tax return pays off

As an employee, you pay wage tax every month, calculated from your monthly salary. The problem: the tax office doesn't know your expenses and withholds too much tax.

The myth "a tax advisor isn't worth it"

Wrong! The numbers speak for themselves: on average, employees get back more than €1,000. Especially as a career starter whose salary changes over the course of the year (student before, employee after), the refund is often particularly high.

Typical reasons for a refund

  • Started working after January 1 → less income, too much tax withheld
  • Commute to work → commuter allowance
  • Moved for the job → moving costs deductible
  • Work equipment (laptop, professional literature) → work expenses
  • Training courses → work expenses

Calculate your tax burden

Calculate how much income tax you owe on your annual income.

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What you can deduct

The tax office automatically grants a work expenses allowance of €1,230 (the standard employee allowance). Only if you can prove more does it pay off to collect receipts.

Commuter allowance (distance allowance)

€0.30 per kilometer (one-way distance) per working day, and €0.38 from the 21st kilometer onward. For a 20 km commute and 220 working days: 220 × 20 × €0.30 = €1,320. That alone already exceeds the standard allowance!

Calculate commuter allowance

Calculate your deductible distance allowance for your commute.

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Work equipment

  • Laptop, PC, printer (also used privately: 50%)
  • Desk, office chair
  • Professional literature, trade journals
  • Tools, work clothing (only typical work clothing)

Items up to €952 gross can be deducted immediately; above that, they're depreciated over their useful life.

Home office allowance

€6 per home office day

For every day you work exclusively from home, you get a €6 allowance – up to €1,260 per year (210 days). This applies even without a separate home office room!

Training and continuing education

Course fees, exam fees, professional literature, travel costs to courses – all deductible if related to your profession. Calculate your refund with the income tax calculator.

Moving costs for a job

If you move for a new job (shortening your commute by at least 30 minutes), the moving costs are deductible: 2026 moving allowance: €1,001 (single person).

Understanding your tax class

Your tax class determines how much wage tax is withheld each month. But: the annual tax owed is the same either way – the tax class only affects the monthly withholding.

The 6 tax classes

  • Tax class 1: Single, divorced, or widowed
  • Tax class 2: Single parents (relief allowance)
  • Tax class 3: Married (higher earner)
  • Tax class 4: Married (similar incomes)
  • Tax class 5: Married (lower earner, partner in class 3)
  • Tax class 6: Second job

As a career starter, you're probably in tax class 1 (single) or tax class 4 (married). After marriage, switching to the 3/5 combination is often worthwhile – it brings more net income each month (though it may mean a back payment at tax return time).

Compare tax classes

Find the optimal tax class combination for married couples.

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Tools and software

For your first tax return, you don't need a tax advisor. Good software guides you step by step.

Free options

  • ELSTER (tax office): The official portal. Free, but without guidance. Good for professionals, less so for beginners.
  • Wundertax (free for simple cases): Simple interface, free for simple cases.

Paid software (€10-45)

  • WISO Steuer: The classic, very comprehensive, good tips, desktop + app
  • SteuerSparErklärung: Similar to WISO, good value for money
  • Taxfix / Steuerbot: App-based, very simple, but more expensive (around €40)

Recommendation for beginners: Taxfix or WISO – both guide you through the return like an interview.

Deadlines and filing

Mandatory filing

If you're required to file (e.g. tax class 3/5, secondary income over €410): July 31 of the following year. For 2026, that means by July 31, 2027. With a tax advisor or wage tax assistance association: end of February of the year after next (February 28, 2028 for 2026).

Voluntary filing

You have 4 years. In 2027, you can still file for 2024, 2025, and 2026. Tip: file for the older years too – the refund is guaranteed!

Late filing penalty

Anyone required to file who misses the deadline pays at least €25 for every month or part of a month of delay. So: mark the deadline in your calendar!

Tips for a maximum refund

  1. Use the commuter allowance: The distance allowance also applies if you use public transport – the cheapest route counts.
  2. Collect receipts: Work equipment, training courses, professional literature – anything above €1,230 brings real money back.
  3. Account maintenance fees: €16 flat rate deductible, no proof required.
  4. List your insurance: Professional liability, occupational disability, legal expenses insurance.
  5. Tax preparation costs: The software or tax advisor for your next return is deductible.
  6. File retroactively: Filing for older years (up to 4 years back) pays off too!

Frequently asked questions about tax returns

Frequently Asked Questions

Not always mandatory, but usually worthwhile! Filing is mandatory if, among other things: you're in tax class 3/5 or 4 with a factor, you have secondary income over €410, you received wage replacement benefits (short-time work allowance, parental allowance) over €410, or you had several employers at the same time. Filing voluntarily is almost always worthwhile – the average refund is over €1,000.

For voluntary filing, you have 4 years. In 2027, you can still file returns for 2024, 2025, and 2026. For mandatory filing, the normal deadline applies (July 31 of the following year, later with a tax advisor).

Work-related expenses are costs you incur to earn your income. These include: commuting costs, work equipment, training, professional literature, work clothing, professional association fees, and the home office allowance. The tax office automatically deducts a flat allowance of €1,230 – only if you can prove more does the extra effort pay off.

Work-related expenses relate to your professional activity (commuting, training, work equipment). Special expenses are private expenses that the state subsidizes (insurance, donations, church tax, retirement provisions). Both reduce your tax burden, but in different ways.

Usually not for a simple employee tax return. With good software (WISO, SteuerSparErklärung, Taxfix), you can handle it yourself. A tax advisor is worthwhile for complex situations (self-employment, rental income), high income, uncertainty, or simply a lack of time. The downside: costs of €200-1,000 depending on complexity.
Onur Cirakoglu — Full-Stack Developer & Founder of HEADON.pro
Onur CirakogluSources verified

Full-Stack Developer & Founder of HEADON.pro

Full-stack developer and founder of HEADON.pro. Developer of Rechnerzentrale.