Threat of a penalty payment
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Steuern und Abgaben
Have you been asked to submit a tax return under threat of a penalty payment? Find out more here.
Basic information
Reason for the letter threatening a penalty payment:
The tax return must be submitted by the dates specified below if you are obliged to submit a return.
Persons not advised for tax purposes
If there is an obligation to submit a return, the tax returns must generally be submitted by the submission deadlines listed below. If the return is not submitted by these deadlines, a reminder letter will be sent and then a penalty will be imposed.
Statutory filing deadlines for citizens without tax advice:
Taxation period Filing deadline
2021 01.11.2022
2022 02.10.2023
2023 02.09.2024
2024 31.07.2025
2025 31.07.2026
Persons advised for tax purposes
If there is an obligation to submit the return, the tax returns must generally be submitted by the submission deadlines listed below. If the return is not submitted by these deadlines, a penalty will be imposed
Statutory submission deadlines for citizens with tax advice:
Taxation period Deadline for submission
2021 31.08.2023
2022 31.07.2024
2023 02.06.2025
2024 30.04.2026
2025 01.03.2027
The submission deadlines are generally not extended. An extension may only be granted in particularly justified exceptional cases.
The following applies:
Deadline extension requests must be submitted in writing (by post) or electronically. No deadline extensions will be granted by telephone. The taxpayer must informally state in writing (not by telephone) why, in their opinion, no return needs to be submitted or that the return has already been submitted to another tax office.
Taxpayers who have not received tax advice will be sent a separate reminder letter. If no tax returns are submitted despite the expiry of the statutory submission deadline and any subsequent reminder, the submission obligation is enforced under threat of a penalty payment in accordance with Sections 328 and 332 of the German Fiscal Code (AO).
In individual cases, the time lag between the identification of the taxpayers who have not yet submitted their returns and the sending of the letters can lead to a threat of a penalty being sent even though the return has already been submitted. In this case, it is not necessary to reply to the letter threatening a penalty payment.
