Late payment surcharge

If a tax return is not submitted in due time, a late surcharge can be set (Section 152 I AO). The amount of the late surcharge is at the discretion of the tax office and depends on its purpose to achieve a timely submission of the declaration in the future. The late surcharge can amount to up to 10 % of the fixed tax or the fixed measurement amount, up to a maximum of € 25,000 (§ 152 II 1 AO).

Determining factors for the amount of the late surcharge are the length of time that the deadline is exceeded, the amount of the payment claim, the benefits derived from the delayed declaration, the degree of fault and the economic capacity of the tax debtor (see also ancillary services, tax-related).

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