The submission of the tax return to the German tax office is an obligation that every taxpayer must observe. Many people postpone this until the last minute – which, as experience shows, is not a good practice. Timely submission of the return is of utmost priority and should be kept in mind. But what if the tax return is submitted late? What penalties are imposed for late submission of the return in Germany? More on this below.
Deadline for submitting the tax return in Germany – until when is there time in 2024?
The obligation to submit a tax return was discussed in the previous article, see [Who needs to file a tax return in Germany?](https://taxando.de/en/who-needs-to-file-a-tax-return-in-germany/). This reading is recommended for anyone who is still unsure whether they need to file a return with the German tax office.
To discuss what happens when taxes in Germany are reported late, the submission deadline must first be known. Unchanged for years, the deadline for submitting the return ends on **July 31** (in 2021 it was exceptionally extended by three months, meaning the latest possible submission date for documents was November 1, 2021**). It is important that these deadlines apply to those taxpayers who file their own assessments.
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Anyone who has sought the help of a German tax advisor or an association has until **the last day of February of the following year**.
But what happens if the tax return is submitted after the deadline? What are the consequences? More on this below.
Penalty for late tax return – what threatens defaulters in Germany?
Late-reported income tax in Germany **leads to financial penalties according to § 152 of the Tax Code.** According to the law, the tax office can penalize anyone who fails to fulfill the obligation to submit a return – **even if it is only late.** It is important to note that receiving a penalty **does not replace the obligation to submit the German tax return.**
The decision on punishing the taxpayer lies with the tax office. The risk of receiving a penalty **increases with the duration of the delay and the amount of tax debt** that the taxpayer has to pay.
German taxes reported late – interest is to be expected
If a settlement with the German tax office was necessary but did not occur, an additional payment is to be expected. For each defaulter, the tax office charges **interest amounting to €25/month in 2024.**
The maximum interest rate **can amount to €25,000.**
Late submission of the tax return in Germany – interest is not all
As already mentioned, failure to submit the return to the tax office leads to a penalty. And no, it’s not just about interest – because that’s a separate story. In addition to the additional payment, the tax office can **also impose a fine, the amount of which can vary depending on the taxpayer’s situation.**
The German tax office will view a person who fails to submit the return for the first time differently than a taxpayer who repeatedly fails to submit their return on time for many years.
What penalty can be imposed for a late tax return in Germany? The amount of the fine **ranges between €200 and €500.**
I didn’t submit a tax return – is that a crime?
Late-reported taxes are one thing. But what if the taxpayer completely avoids payment? It should be known that constantly ignoring the payment request can be considered a serious administrative offense or even a criminal offense. For **unpaid taxes in Germany, a prison sentence of up to 5 years or a fine of up to €10,000 is threatened.**
If there is no attention to deadlines, the [tax return app in Germany](https://taxando.de/pl/) can be used. Taxando is a tool that allows for **submitting a tax return in just a few minutes**, and a higher tax refund from Germany can be achieved. Additionally, if professional support is needed, the [PREMIUM package](https://taxando.de/en/tax-advisor-on-the-internet/) can be used, in which **the assistance of one of our tax advisors** is available – all completely online. Without leaving the house, without time loss – **quick, convenient, and safe.**
Maciej Szewczyk
He gained experience as a consultant on IT projects for many international companies. In 2017, he founded the startup taxando GmbH, where he developed the innovative tax app Taxando, which simplifies the filing of annual tax returns.
Maciej Szewczyk combines technological expertise with in-depth knowledge of tax regulations, making him an expert in his field. In his private life, he is a happy husband and father and lives with his family in Berlin.
