Letters from the tax office (Finanzamt) · 7.5

Payment Reminders and Late-Payment Surcharges: What to Do?

Short answer

If your company does not pay a tax on time, Säumniszuschläge (late-payment surcharges) arise automatically. If the payment remains outstanding, the Finanzamt (tax office) issues a reminder and can then enforce collection, such as garnishing your business bank account. The sooner you react, the cheaper it is.

Key points

Pay immediately if possible. The surcharge accrues for each month or fraction of a month started.
Unable to pay: Call the Finanzamt and apply for Stundung (deferral) or installment payments before enforcement begins.
Enforcement: Account garnishment can occur without further notice and paralyze your business.
Payment allocated properly? Always state the tax number, tax type, and period with every bank transfer, otherwise it will end up elsewhere.
In cases of hardship, late-payment surcharges can be partially waived.
A SEPA direct debit mandate prevents missed payments.

Figures & thresholds (as of November 2026)

Late-payment surcharge: 1% of the amount rounded down to the nearest €50 for each month or fraction of a month started
Grace period for bank transfers: 3 days

Legal basis

§ 240 AO§ 254 AO§ 309 AO§ 227 AO

Continue

Next video: The Tax Office Estimated Taxes: What Now?
Related: Can I defer taxes or pay in installments?

With Pluto

Pluto shows you upcoming tax payments well ahead of the deadline.

Try it for free

← Back to topic