Many nurses pay more wage tax over the year than they actually owe — mostly because of fluctuating shift pay, allowances or starting and leaving a job mid-year. With the annual tax return (Arbeitnehmerveranlagung, colloquially the "Steuerausgleich") you can claim that money back. This guide explains how it works in principle and what to watch out for.
Key takeaways
- The Arbeitnehmerveranlagung is how you reclaim overpaid wage tax — often the case for nurses.
- You usually file it conveniently online via FinanzOnline.
- Deductible items include work-related expenses (e.g. work clothing, training, professional literature), special expenses and extraordinary burdens.
- For binding amounts, limits and deadlines, the BMF/FinanzOnline and the Chamber of Labour (Arbeiterkammer) are authoritative.
What is the Arbeitnehmerveranlagung — and why do nurses often get a refund?
The Arbeitnehmerveranlagung is the annual tax return for employees. The tax office checks whether, over the year, too much wage tax was withheld — if so, you get the difference credited back.
A refund is especially common in nursing: shift, night, Sunday and public-holiday pay make monthly salaries fluctuate, so ongoing payroll often deducts too much. If you start work partway through the year, go on leave or change jobs, your chances of a refund are also good.
Credit or back payment
In most cases the return results in a credit. In certain constellations (e.g. several jobs at the same time) it can also lead to a back payment — you should roughly estimate this beforehand.
How do you file it?
The easiest route is FinanzOnline, the tax office’s free portal. There you complete the return digitally; a lot of data (e.g. your annual pay slip) is already stored. You generally have several years to file — you can find the exact deadline directly on FinanzOnline.
There are two paths: with the automatic (application-free) assessment, the tax office calculates a possible credit on its own if no return is submitted. If, instead, you actively file yourself, you can also claim all your deductible items — which almost always pays off if you had work-related expenses.
Filing actively often pays off
The automatic option only considers data already known. Work-related expenses, special expenses or extraordinary burdens have to be entered by you — which is why the active return usually brings more.
What can you deduct?
Deductible are expenses connected to your job or your personal situation. In nursing, work-related expenses (Werbungskosten) are particularly relevant — costs you incur because of your work.
- Work-related expenses: job-specific clothing and shoes, professional literature, training and courses, professional-association or union dues, sometimes work equipment
- Special expenses (Sonderausgaben): certain private expenses the state favours (e.g. some insurance or donation items)
- Extraordinary burdens: exceptional, unavoidable costs such as certain medical or care costs
Whether and to what extent an item is recognised depends on the applicable rules and your personal situation. So keep your receipts safe and, when in doubt, check which expenses are actually deductible.
Commuter allowance and family-related items
If you travel longer distances to work or public transport is not reasonable for you, the commuter allowance (Pendlerpauschale) together with the commuter euro (Pendlereuro) can reduce your tax burden. Whether and how much you are entitled to depends on distance and transport connections — it is best to calculate this via the official commuter calculator (Pendlerrechner).
On top of that come family-related benefits: depending on your situation there are, for example, tax credits or support for children or single parents. Here too, what is specifically possible depends on your circumstances and is taken into account in the assessment.
Tips: receipts, timing and help
- Collect receipts throughout the year — invoices for clothing, courses, professional literature and travel.
- Keep certificates and proof of payment for training; they are the evidence for your work-related expenses.
- Do a rough calculation before filing, so you don’t overlook a possible back payment.
- Get help if unsure: the Chamber of Labour (Arbeiterkammer) offers advice for employees; for more complex cases there is tax advice (Steuerberatung).
General orientation only
Tax rules, amounts, limits and deadlines change every year and depend on your personal situation. This guide does not replace tax advice. For binding information, turn to the Finance Ministry (BMF) or FinanzOnline and to the Chamber of Labour (Arbeiterkammer).
Frequently asked questions
As a nurse, am I guaranteed to get money back with the tax return?
It is not guaranteed, but it is common: fluctuating shift pay, allowances or starting and leaving mid-year often mean too much wage tax was withheld. Whether you end up with a credit depends on your specific case.
How long do I have for the Arbeitnehmerveranlagung?
You generally have several years to file the return retroactively. The exact deadline for a given year is confirmed via FinanzOnline or by the Chamber of Labour (Arbeiterkammer).
What is the difference between the automatic and active assessment?
With the automatic (application-free) assessment, the tax office calculates a possible credit from data already known. With the active assessment you file yourself and can additionally claim work-related expenses, special expenses and extraordinary burdens — which usually brings more.
Who helps me if I’m unsure?
The Chamber of Labour (Arbeiterkammer) offers employees advice on the tax return. For more complicated situations you can turn to tax advice (Steuerberatung). For the official rules, the BMF and FinanzOnline are authoritative.
