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Fixing of periodic penalty payments

  • Steuern und Abgaben 



    	    

		    
Notification of the penalty payment

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Reason for the letter: 

The tax return must be submitted on time if you are obliged to submit a return. 

Statutory submission deadlines for citizens without tax advice:  

Taxation period Deadline for submission 

2021 01.11.2022 

2022 02.10.2023 

2023 02.09.2024 

2024 31.07.2025 

2025 31.07.2026 

Statutory filing deadlines for citizens with tax advice: 

Taxation period Filing deadline 

2021 31.08.2023 

2022 31.07.2024 

2023 02.06.2025 

2024 30.04.2026 

2025 01.03.2027 

Despite the expiry of the statutory submission deadline, subsequent reminders (for taxpayers not advised on tax matters) and the threat of a penalty payment, no tax returns have been submitted to date. The obligation to submit was not fulfilled within the deadline specified in the threat of a penalty payment, so that the penalty payment has now been imposed in accordance with Sections 328, 333 of the German Fiscal Code (AO). 

In individual cases, the time lag between the identification of taxpayers who have not yet submitted their declaration and the sending of the letters can lead to a penalty being imposed even though the declaration has already been submitted. In this case, no response to the penalty assessment letter is required. 

In individual cases, the time lag between the offense and the sending of the penalty payment assessment letter may result in a penalty payment assessment being sent even though the declaration has already been submitted. 

In this case, no response to the penalty payment assessment letter is required.