The due date for submitting last year’s income tax return in Europe varies by country.

• Germany: For individuals who do not use a tax advisor, the deadline to submit the income tax return for the accounting year 2023 is August 31, 2024. If a tax advisor is used, the deadline is extended to May 31, 2025.

• Spain: The deadline for submitting the RENTA, which is the income tax return for the previous year, is from April 6 to June 30 of the following year. For example, the RENTA for 2021 was due between these dates in 2022.

• France: The deadline for submitting the income tax declaration for the previous year varies depending on whether the taxpayer is using online or paper methods. For online submissions, the deadline is typically in May, while paper submissions have a deadline in April. For instance, the deadline for the year 2022’s taxes was May 25, 2023, for those residing in provinces 1-19, June 1, 2023, for provinces 20-54, and June 8, 2023, for provinces 55-97.

• Italy: The deadline for submitting the 730 tax return form, which is used for income tax declaration, is generally October 2 for the following year. For example, the deadline for the tax return relating to the year 2023 was October 2, 2023.

• United Kingdom: The deadline for submitting the previous year’s income tax return is January 31st following the end of the tax year. The tax year in the UK runs from April 6th to the following April 5th. For example, for the tax year ending on April 5th, 2023, the deadline to submit the Self Assessment tax return would be January 31st, 2024. It’s important for taxpayers to be aware of these deadlines to avoid any penalties or fines for late submissions. Taxpayers can submit their returns online, which offers additional time compared to paper returns, with the deadline for online submissions typically being later.

In Europe, the social benefits required by law vary by country, as each EU member state has its own legislation governing these provisions. Here are some examples of social benefits mandated by law in select European countries:

1. Germany: German law mandates a comprehensive social security system, which includes health insurance, pension insurance, unemployment insurance, and accident insurance. Employees are also entitled to paid sick leave and parental leave benefits.

2. France: The French social security system covers health care, old-age pensions, unemployment benefits, family allowances, and work injury benefits. France is known for its strong focus on family benefits, including generous parental leave policies.

3. United Kingdom: In the UK, the legal social benefits include the State Pension, National Insurance contributions which cover a range of benefits such as sickness, unemployment, and maternity/paternity benefits. There is also a system of social assistance benefits, such as Universal Credit and Housing Benefit, which are means-tested.

4. Spain: Spanish law provides for social security benefits such as healthcare coverage, pension payments, unemployment benefits, and family and maternity benefits. The Spanish system also includes a minimum living wage and protections for workers in cases of redundancy.

5. Italy: Italy’s social security system includes mandatory health insurance, pension schemes, unemployment benefits, and family benefits. The country also has provisions for paid maternity and paternity leave, as well as subsidies for families with children.

6. Netherlands: Dutch law mandates a social security system that includes healthcare insurance, old-age pensions, unemployment benefits, and disability benefits. The Netherlands is known for its strong focus on work-life balance and provides a range of family-friendly policies.

These examples illustrate the diversity of social benefits across Europe, reflecting the different social and economic priorities of each country. It’s important to note that the specific details, eligibility criteria, and levels of benefits can vary significantly, and individuals are encouraged to seek up-to-date information from official sources or local authorities.