Paid taxes too late? Late-payment surcharges and what you can do
A tax payment came late, and already late-payment surcharges are added on top? That can get expensive. But if you have payment difficulties, you are not powerless: you can apply for a deferral or, in hardship cases, seek a remission.
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Apply for a deferral / remission →Your chances of getting your money back
What you should do now
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1. Check the notice
Are the main claim and the late-payment period correct? You can contest errors.
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2. Make contact early
Actively approach the tax office before it enforces; that improves your position.
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3. Apply for a deferral/installments
Submit a written application for a deferral or installment payment (§ 222 AO) with reasons.
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4. Check a remission
In cases of particular hardship you can apply for a remission of the late-payment surcharges (§ 227 AO).
Frequently asked questions
How high are late-payment surcharges?
1 percent of the outstanding tax, rounded down to full 50 euros, for each started month of default (§ 240 AO). They arise automatically for late payment. For a bank transfer there is a short grace period of a few days.
Can I get rid of late-payment surcharges?
Partly yes. If you have payment difficulties, you can apply for a deferral or installment payment (§ 222 AO) to avoid further surcharges. Existing late-payment surcharges can be remitted in whole or in part in cases of objective or personal inequity (§ 227 AO); you must apply for and justify both at the tax office.
Take action now
We put together the ready-made texts and the right places to contact for you.
General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.