Payment of taxes

Take advantage of the SEPA Direct Debit Scheme and save time when paying your taxes.

If you would like to participate in the SEPA Direct Debit Scheme to make your tax payments conveniently and securely by direct debit, you will need a SEPA mandate

Why it is worthwhile for you to participate in the SEPA Direct Debit Scheme:

• Convenient: forget about transferring tax amounts manually! With the direct debit procedure, your payments are automatically collected on time. You don't have to keep an eye on payment dates.
• Payments are valid on the due date: If you take part in the direct debit procedure, your payments are deemed to have been made on the due date.
• Correct amount and correct allocation: Your payments are always made in the correct amount so that there are no incorrect payments. In addition, the amounts are automatically allocated correctly.

Fill out the"SEPA Cash 1000" form completely and correctly, sign it in the spaces provided (not required for authenticated PDF transmission via ELSTER) and then send the mandate to your tax office as requested:

• Authenticated PDF transmission:
  Send the mandate to your tax office as an authenticated other message via ELSTER. Even if the SEPA mandate is not signed, it will be recognized as long as it has been authenticated and sent via ELSTER.

or

• Submit the original:
  Send the original signed SEPA mandate by post to your tax office.

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 €