Repayment of income tax overpayments: deadlines for 2025

The Tax Administration has issued a notice regarding the payment of income tax overpayments. In the case of a filed tax return with a completed application for refund of the overpayment, the date of delivery to the tax office is decisive for payment. For this reason, there are basic time limits from which the payment of the overpayment is based.

Tax returns submitted by 1 April 2025

The overpayment will normally be paid within 30 days after the deadline for filing the tax return, i.e. by 2 May 2025 at the latest. This deadline applies to both electronic and paper filings.

Tax returns filed after 1 April 2025

The extended deadline for filing a tax return (typically for electronic filings) until 2 May 2025 would apply. The deadline for any refund of overpayments would again be 30 days from the filing of the return, until 2 June 2025.

Do you file your tax return in paper form or through a tax advisor?

If a taxpayer files a paper return and files it after 1 April 2025, the 30-day period for repayment of the overpayment will not start until the day after the return is filed. 
The deadline for filing through a tax advisor for this year is July 1, 2025. Any potential overpayment would be paid by the IRS by August 1, 2025.

What to watch out for?

We would like to point out that in the event of a refundable overpayment, it is necessary to apply for it by completing the application form on the My Taxes portal. Otherwise, the tax office will not refund the overpayment, but will continue to record it in the taxpayer's personal tax account.

If you want the refund as soon as possible, we recommend that you do not delay filing your tax return.

If you have any questions about tax returns or overpayments, please do not hesitate to contact our PKF APOGEO Tax team.