early filing notice
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Steuern und Abgaben
Procedure
The requested tax return must be submitted within the deadline set by the tax office (the deadline is 4 months).
Legal bases
- § 149 Abs. 3 AO - Abgabefrist
- § 149 Abs. 4 AO - vorzeitige Anforderung von Steuererklärungen
- § 152 AO - Verspätungszuschlag
- § 162 AO - Schätzung von Besteuerungsgrundlagen
- § 328 AO - Zwangsmittel
More information
If the deadline specified in the letter from the tax office is not met, a late filing surcharge must always be imposed. In addition, the tax office can enforce the submission of the tax return by means of coercive measures (e.g. penalty payment) or estimate the tax bases.
