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What are the consequences if the tax return is not filed on time?

The tax office can enforce the submission of the tax return by threatening and setting a penalty payment (§ 328 AO) and determine the bases of taxation by way of estimation (§ 162 AO) and set the tax by way of a so-called estimation notice. In addition, the tax office can set a late payment surcharge (§ 152 AO) against the person who does not comply with the obligation to submit a tax return or does not do so on time. If a tax return is received by the tax office later than the end of February of the second subsequent year or after a date specifically ordered for the return (so-called advance request), the tax office is obliged to assess a late surcharge.


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