In principle, everyone with a taxable income must file an income tax return. Only in certain cases are you exempt from this obligation.
If you are an employee, however, there is a good chance that you will not have to file a tax return because your tax liability is settled by paying wage tax on a regular basis. This is calculated on the basis of your tax bracket so that you don’t pay too little tax, on this part of your income.
But even for employees, the wage tax alone is not always enough to cover the tax liability. We will describe such cases in a moment.
On the other hand, you can also use your tax return to get back money that the state is not entitled to. If you are one of those people who do not have to pay their taxes, you can still voluntarily file a tax return, for example for the year 2021. It’s a good idea to file your tax return because in many cases, you’re granted a refund.