The tax office can enforce the submission of the tax return by threatening and setting a penalty payment (Section 328 of the German Fiscal Code). If no tax return is submitted, the tax office can determine the basis of taxation by means of an estimate and assess the tax by means of an assessment notice (Section 162 of the Fiscal Code). In addition, the tax office can impose a late payment surcharge on a person who does not comply with the obligation to submit a tax return or does not do so on time (Section 152 of the Fiscal Code). If a tax return is received by the tax office later than the end of February of the second subsequent year or, if the tax office has determined an earlier date for the submission of the return (advance request) in individual cases, only after this date, the tax office is obliged to impose a late filing surcharge. For the tax periods 2020-2024, extended deadlines apply due to the Fourth Corona Tax Assistance Act.