1. Falls Sie zur Einkommensteuererklärung verpflichtet sind
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a) Sie erstellen Ihre Steuererklärung selbst
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b) Sie lassen Ihre Steuererklärung vom Steuerberater erstellen
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2. Falls Sie eine Einkommensteuererklärung freiwillig abgeben
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a) Alternative: Antrag auf Verlustfeststellung
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b) Anforderung an die freiwillige Steuererklärung
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3. Wenn Sie die Abgabefristen nicht einhalten
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Neuregelung seit 2019
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4. Zwei Fristen: Abgabefrist und Festsetzungsfrist
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Festsetzungsfrist: Keine Verlängerung bei leichtfertigem Fehler des Steuerberaters
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5. Der alte Fristenerlass der Finanzverwaltung
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Erlass der obersten Finanzbehörden der Länder über Steuererklärungsfristen
I. Abgabefrist für Steuererklärungen
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II. Fristverlängerungen
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6. AKTUELL: Besonderheiten für die Steuererklärungen 2019 bis 2024
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