Deadline for tax declaration in Germany
From 2019, those who are obliged to file tax has two more months’ time extra until July 31 to file tax declaration.
If you are obliged to submit the tax declaration, then you should submit it before July 31. If July 31 falls on a weekend, then you have the deadline until next first working day in August.
What if I miss the deadline of July 31 this year?
No worries. Then you can still submit via a tax consultant (Steuerberater) or Income tax assistance association (Lohnsteurhilfeverein) until February of next year. Further, tax office may impose a late fee. But, most of the time if you are qualified for a tax refund, tax office may turn a blind eye.
Can I request for an extension for July 31 deadline this year?
Yes. You can request for an extension through a written request to tax office if you have missed the deadline under no fault of your own. Nevertheless, discretion is completely dependent on Tax office.
Read Here: Request for an extension to Tax declaration from Finanzamt.
Read Here: Find your Finanzamt online here
What if I miss the deadline of March 1 next year?
Late Surcharge fee
Then you must pay a late fine which amount to 0.25% of the fixed tax, but at least 25 € per month until you file the tax. The maximum applicable value is 25,000 euros. The late fine is either added to your Income tax liability during annual tax assessment or it is automatically deducted from your tax refund.
In addition to the late fee, the tax office has another means of dealing with late submission: the penalty fee. As a rule, a penalty fee is sent first by post with a final deadline for submitting the tax return. If you submit the tax return within the deadline, the penalty fee is not due. However, if you miss this deadline as well, things get serious and the penalty fee must be paid.
The amount of the fine depends on whether in the past you have been punctual in filing your tax return or whether you are often late. As a rule, the penalty payment is between 100 and 500 euros, and here too, a maximum of 25,000 euros can be imposed.
Tax declaration by Tax office
If you still fail to answer all the warnings from the tax office and the tax return has still not been submitted, then the last resort follows. Now, the tax office will estimate your tax base and issue a corresponding tax assessment. As a rule, the tax office tends to estimate to your disadvantage. This means that you must pay more tax than you would have to.