Fixing of periodic penalty payments
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Steuern und Abgaben
Procedure
The penalty payment procedure can be terminated by immediately submitting the tax returns / tax return documents (Section 335 AO). If the obligation is fulfilled after the penalty payment has been imposed, the penalty payment no longer has to be paid.
Otherwise, the penalty payment(s) set must be paid to the tax office by the date stated in the letter at the latest, stating the penalty payment number(s) and the tax number. Payment of the penalty(s) does not release the taxpayer from the obligation to submit the tax return(s) either electronically via ELSTER (www.elster.de) or - if permitted - on paper using the officially prescribed form.
If neither the above request for payment is complied with nor the tax obligation is fulfilled, enforcement measures must be expected - without prior reminder.
More information
Telephone queries regarding the penalty payment assessment process at the office responsible for processing will lead to a longer processing time. You are therefore requested to refrain from making enquiries.
