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Advance returns, tax returns & deadlines · 3.10

Missed a Deadline: What Happens Now?

Short answer

Submitting a return late risks a late filing surcharge. Paying late triggers late payment penalties. If you submit nothing, the tax office will estimate your taxes. The most important step: submit as quickly as possible and talk to the tax office.

Key points

  • Verspätungszuschlag (late filing surcharge): for returns submitted late. For annual tax returns, the tax office imposes it automatically after a significant delay.
  • Säumniszuschlag (late payment penalty): for each month or fraction of a month that a due tax remains unpaid.
  • Schätzung (tax assessment by estimation): if you file nothing, the Finanzamt (tax office) estimates your taxes, usually on the higher side.
  • Zwangsgeld (coercive fine): may be threatened to enforce submission.
  • Anticipating a delay? Apply for an extension before the deadline passes. If you cannot pay, apply for a Stundung (deferral) or installment plan.

Figures & thresholds (as of November 2026)

  • Verspätungszuschlag for annual returns: 0.25% of the assessed tax minus prepayments, at least €25 per month or fraction of a month, up to a maximum of €25,000
  • Automatic assessment if the return is not filed within 14 months after the end of the tax year
  • Säumniszuschlag: 1% of the tax amount rounded down to the nearest €50 per month or fraction of a month; a 3-day grace period applies for bank transfers

Legal basis

§ 152 AO§ 240 AO§ 162 AO§ 328 AO§ 109 AO

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