Everyone who legally worked in Germany and had their tax paid by their employers can apply for tax refund as long as these conditions are met:

• Your stay in Germany was continuous for at least 183 days (6 months), counted as a period of having a permit to stay, work and registered residence in Germany (pauses in work or trips outside Germany does not interrupt that period). Given period does not have to be enclosed in calendar year (in that case you can settle for both years).
• Your continpuous stay in Germany was shorter than 183 days but your income from work in Germany constitute for at least 90% of taxpayer annual income.
• Your continuous stay in Germany was shorter than 183 days but your gross income from outside of Germany in a given year are less or equal 2035 Euro.

This applies especialy to:

• seasonal workers,
• employees employed on fixed term contacts (contract of mandate, scholarship, scientific grants)
• employers who receive profit due to remuneration for work
• employees employed as export contract workers