Payment of taxes

Participate in the SEPA direct debit scheme, because this is the most convenient payment method for you. This way you do not have to monitor the payment dates. Another advantage is that your payments are made in the correct amount and can be allocated correctly.

You can find out how to participate in the direct debit procedure in the form "SEPA Checkout 1000". The signed mandate can be submitted to the tax office in the original, or sent as a fax or authenticated PDF.

If you participate in the direct debit procedure, your payments are already considered paid on the due date.

For bank transfers, please always use the bank details given to you on the tax assessment notices or on other letters from the tax office.

For payments from abroad, please use the bank details of your tax office at the Deutsche Bundesbank.

Find your local tax office.

You should at least state your tax number, the purpose of the transfer, the type of tax and the period for each transfer. You can find instructions for completing the transfer order below under "Help with the purpose of payment".

In the case of bank transfers, the payment is deemed to have been made on the day the tax office's account is credited.

For payments by cheque, please use the instructions for use with the corresponding envelopes that you receive from your tax office.

In this case, please only submit crossed cheques - not cash cheques. The IRS does not accept cash.

You should at least state your tax number, the purpose of the transfer, the type of tax and the time period for each transfer. Check completion instructions can be found below under "Purpose Assistance."

Your check payments are considered paid three days after the date of receipt by the appropriate tax office.

For bank transfers and cheque payments, you should at least state your tax number, the purpose, the tax type and the period and. This is the only way we can post the amounts according to your wishes.

You are welcome to use the following abbreviations:

For late payment penalties, please use the due date of the tax debt as the time specification. You can use the following examples as a guide:

Late payment of income tax- advance payment for the 1st quarter of 2021 (due on 03/10/2021)

SzESt 100321

Late payment surcharge due to late payment of the final payment from the 2019 income tax assessment that was due on 15.02.2021

SzESt150221

If you want to break down individual amounts, you can abbreviate this as follows. Note that you use your own tax number instead of the tax number (StNr.) 11111/11111.

Example 1
You want to pay the following:
The final payment from the income tax assessment for 2019 in the amount of €265 as well as €300 for the income tax advance payment for the 1st quarter of 2022 due on 10.03.2022 is to be paid.

Intended purpose
StNr. 11111/11111 ESt2019 265 € - ESt 4122 300 €

Payment amount
565 €

Example 2
You want to pay the following:
The advance VAT payment for October 2021 in the amount of 260 €, a deferred income tax installment for 2019 in the amount of 50 € and a requested late payment surcharge due to late payment of the advance income tax payment for the 2nd quarter of 2021 in the amount of 3 € (due date 10.06.2021).
Intended purpose
StNr. 11111/11111 - USt 1021 260 € - ESt 2019 50 € - SzESt 100621 3 €

Payment amount
313 €

Example 3
You want to pay the following:
Withheld income tax in the amount of 1,000 €, Protestant church tax in the amount of 80 € and Roman Catholic church tax in the amount of 80 € for the month of September 2021, as well as a late payment surcharge for the late submission of the income tax return for the month of July 2021 in the amount of 10 €.

Intended purpose
StNr. 11111/11111 - LSt 0921 1.000 € - ev.KiLSt 0921 80 € - rk.KiLSt 0921 80 € - Versp.Z.LSt 0721 10 €

Payment amount
1170 €