early filing notice
-
Steuern und Abgaben
Frequently asked Questions
-
Why is my tax return being requested early?
The reason is stated on the 2nd page of the request letter under "Reason" (declaration of the previous year submitted late or not at all).
-
Can an extension of time be granted?
No, an extension of the deadline specified in the request letter is generally not possible. This is explicitly stated in the request letter (moreover, the deadline set by the tax office is 4 months).
-
What are the consequences of not meeting the deadline set by the tax office?
If the deadline specified in the letter from the tax office is not met, a late payment surcharge must be imposed. In addition, the tax office may enforce the submission of the tax return by means of coercive measures (e.g. penalty payment) or estimate the taxable amount.
-
Does the tax return have to be submitted even if documents are still missing, e.g. utility bill?
the tax return must still be submitted. If the return is submitted electronically, you will be explicitly asked whether you wish to submit additional documents, and you will be asked to tick the appropriate box. (if the tax return is exceptionally submitted in paper form, this option does not exist. In this case, an informal notice must be attached to the return).
