If the deadline for the 2021 tax return is not met, even through a tax advisor, there is a risk of sanctions imposed by the tax office. Of course, this also applies if the deadline for the declarations for 2022 and 2023 is not met. Anyone who arrives late or doesn’t hand anything in to the tax office will initially be charged a late payment surcharge in the form of a fine. The fine must be paid in addition to the tax. The tax office usually only has discretion if the tax return is received within 14 months of the end of the tax year. During this period, the tax office can and must charge a late payment surcharge. This amounts to 0.25 percent of the assessed tax and at least 25 euros per month or part thereof. In addition to the late payment surcharge, the tax office can also demand penalty payments and late payment interest.
In addition, payment of the tax burden due can be requested from the responsible tax office through an assessment notice. Taxpayers should then definitely comply with these demands.