Threat of a penalty payment

Procedure

The tax return must be submitted immediately, at the latest within the deadline stated in the letter, either electronically or - if permitted - in paper form.

More information

• Telephone enquiries regarding the threat of a penalty payment at the office responsible for processing will lead to a longer processing time. You are therefore requested to refrain from making further enquiries.
• Use the ELSTER contact form to contact your tax office electronically. You can address many requests to your tax office electronically, such as the subsequent submission of documents for your tax return, notification of a change of personal address, an application for an extension of the deadline or any other message.
• You can find the link to the ELSTER contact form under "Further information".