At the moment, students can file their taxes up to 7 years retroactively.
If students have less income than expenses, a taxable loss is created. This loss is automatically registered as a kind of tax credit by the tax authority that is cashed, once taxes are paid.
For many study costs there are allowances, that students can deduct without the need for proof.
Thanks to standardised interfaces and personalised tips for students, the tax return is easily completed and can be directly sent to the tax office. The tax return pays off!