You are here:

early filing notice

  • Steuern und Abgaben 



    		

			

				We offer an online form because of the current corona virus, with which you can communicate with us safely and reliably.

It only offers the most important functions.			

			

				to the simplified online form
			

		

        	    

		    
Has your tax return been requested prematurely by the tax office?

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Taxpayers who have their tax return(s) prepared by a member of the tax advisory professions are obliged to submit their tax return(s) for 2018 by 29.02.2020 at the latest in accordance with Section 149 (3) of the German Fiscal Code (AO).        

        However, under certain statutory conditions, the tax office is entitled to request the tax return(s) before this deadline, i.e. ahead of time.

								    

									    Requirements
The prerequisite is that one of the circumstances specified in Section 149 (4) AO applies. Currently, the tax office refers to cases in which the tax return(s) for the previous year were submitted late or not at all (Section 149 para. 4 sentence 1 no. 1a AO).