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Is tax return mandatory in this case?

May 27, 2015 | 30,00 EUR | answered by Anton Pernitschka

Dear Sir or Madam,

I would like to inquire about the following issue: In 2014, my income was below the threshold of 8,354 euros. I have always filed a tax return before. However, I deregistered my self-employment in January 2014 and had no income from then on. Do I still have to file a tax return for 2014 due to the deregistration? If not, do I need to inform the tax office about this?

Kind regards

Anton Pernitschka

Dear questioner,

In the context of an initial consultation and your fee commitment, while observing the regulations of this forum, I would like to answer your questions.

If your income for 2014 is below the basic tax allowance of €8,354, there is generally no obligation to submit an income tax return. Even if this requirement is met, the tax office may request you to submit a tax return according to § 149 para. 1 sentence 2 AO.

In your case, it is therefore advisable to inform the tax office in writing or by phone that you have ceased your self-employment and did not generate any corresponding income in 2014.

The response was based on the information provided. Missing or incorrect details regarding the actual circumstances may affect the legal outcome.

Best regards,

Anton Pernitschka
Tax advisor