Deadline for Income Tax Declaration Skipped? Courses of Action Available - Deadline for submitting tax return has passed
Deadlines, Extensions, and Late Fees for Income Tax Returns in Germany
In Germany, the deadline for submitting your income tax return is usually July 31 of the following year. However, if you find yourself unable to meet this deadline due to illness or professional stress, you can apply for an extension at your local tax office (Finanzamt) before the original deadline.
To increase your chances of having your extension request granted, it's essential to provide a clear and valid reason for the extension, and include any relevant evidence, such as medical certificates. If approved, the extension typically adds 2 to 3 months more time to file.
If you work with a tax advisor (Steuerberater), the deadline is automatically extended to the end of February the year after the regular deadline. For example, filing for 2024 income tax can be done until February 28/29, 2026.
It's crucial to submit your extension request before the original deadline. If you miss the deadline without an extension, you may face penalties starting at €25 per month, plus interest on owed taxes.
A sample letter in German ("Fristverlängerung") is often used to formally request the extension at the Finanzamt. Sending an incomplete tax declaration in the tax office's mailbox or online via the Elster procedure before the deadline shows goodwill and encourages providing missing information later.
However, it's important to note that the tax declaration must be submitted, even for chronic offenders who face penalties or imprisonment. Substitute imprisonment, imposed by the local district court for chronic offenders, lasts a maximum of two weeks and does not result in a criminal record.
Since 2019, most requests for an extension of time to submit the income tax return have been rejected. The rejection is due to a change in the law.
In some cases, the tax office can charge a late fee for late submissions of income tax returns. Only those who are very late, i.e., more than 14 months after the end of the tax year, must definitely pay a late fee for the late submission. The maximum late fee is 25,000 euros.
For tax avoiders who are not obliged to submit a declaration, such as single employees in tax class 1, the tax office can grant an exception and allow them to submit tax declarations retroactively for up to four years.
In conclusion, it's essential to be aware of the deadlines and the consequences of missing them. If you find yourself unable to meet the deadline, applying for an extension beforehand can help you avoid penalties and fines.
The taxation process in Germany includes income taxation, and being aware of the deadlines for submitting your income tax return is crucial. If you need more time to file due to personal circumstances, you might consider applying for an extension at the local finance office (Finanzamt) before the deadline. Such extensions can affect your personal-finance plan, as they typically offer additional 2 to 3 months to file.
