Missed the tax return deadline: late-filing surcharge and extension

The tax return has fixed filing deadlines, which are extended if you are advised by a tax advisor. Anyone who files late risks a late-filing surcharge. If you react in time, you can often achieve an extension or limit the surcharge.

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Your chances of getting your money back

For the tax return, statutory filing deadlines apply (§ 149 AO); if it is prepared by a tax advisor, they are extended significantly. You can apply to the tax office for an extension (§ 109 AO).

For late filing, a late-filing surcharge can be imposed (§ 152 AO), in certain cases even mandatorily. So react early and apply for an extension in good time instead of letting the deadline pass unnoticed.

What you should do now

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1. Clarify filing duty and deadline
Check whether you are required to file and which deadline applies (with or without a tax advisor).
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2. Apply for an extension
If you cannot meet the deadline, apply in advance in writing for an extension and give reasons.
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3. File promptly
If the deadline has already passed, file the return as soon as possible to keep the surcharge low.
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4. Check the surcharge
If a late-filing surcharge is imposed, check its amount and file an objection if there are errors.

How to spot the scam

You ignore reminders from the tax office.
The return keeps being postponed without an extension application.
In addition, an estimate of your tax bases threatens.

Frequently asked questions

What happens if I file the tax return too late?

The tax office can impose a late-filing surcharge (§ 152 AO), in certain cases it is even mandatory. In addition, non-filing threatens an estimate. The earlier you file or apply for an extension, the better.

Can I have the deadline extended?

Yes. You can apply to the tax office in advance for an extension and give reasons (§ 109 AO). If it is granted, you avoid the late-filing surcharge. Submit the application ideally before the deadline expires.

What if I am not required to file at all?

Then you do not have to file a return and no late-filing surcharge threatens. Voluntary filing is often still worthwhile, because it can lead to a refund, for which you generally have several years.

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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.