No, submitting a voluntary tax return does not obligate a taxpayer to file returns in subsequent years. However, the tax office may request that a taxpayer file a return after a one-time payment, and in this case, the taxpayer must comply with the request.
Expert Advice: Jörg Frey, Micro and Small Business Expert
Jörg Frey is the managing director of Haufe-Lexware GmbH & Co KG, a company within the Haufe Group. For more insights from Jörg Frey, visit Gründerküche.