Tax return too late? Late-filing surcharge from the tax office

The tax return came too late, and now there is a late-filing surcharge in the assessment? That is not the same as a late-payment surcharge (which concerns late payment). The late-filing surcharge is about the return submitted too late, and you can act against this too.

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The late-filing surcharge is imposed when the tax return is submitted late (§ 152 AO). In certain cases it is at the tax office's discretion, in others it is imposed automatically by law (guideline value 0.25 % of the assessed tax per commenced month, at least 25 euros per month).

You can lodge an objection against the assessment within one month, for example if the delay was excusable or the discretion was exercised incorrectly. You can apply (in advance) for an extension of the deadline.

What you should do now

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1. Check the assessment
Was there an obligation to file, and was the return really late? Is the calculation correct?
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2. Collect grounds for excuse
Prove reasons for the delay (illness, missing documents).
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3. Lodge an objection
Lodge a written objection within one month and give reasons.
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4. Secure the deadline in future
If needed, apply in good time for an extension of the deadline to avoid new surcharges.

Frequently asked questions

What is the difference between a late-filing and a late-payment surcharge?

The late-filing surcharge (§ 152 AO) is imposed for a tax return submitted too late. The late-payment surcharge (§ 240 AO), by contrast, arises when you pay a due tax too late. So they are two different things, each with its own rules and countermeasures.

Can I act against the late-filing surcharge?

Yes. You can lodge an objection against the assessment within one month, in particular if the delay was excusable or the tax office exercised its discretion incorrectly. Prove your reasons (for example illness). For the future, you can apply for an extension of the deadline in good time.

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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.