Forgetting to submit the tax return can happen. The tax office may draw your attention to this so that you can still react appropriately. However, anyone who deliberately does not submit their tax return faces a fine of up to several thousand euros.
Attach the deadline to the tax return form, clearly visible
The legislature has stipulated in great detail that has to submit a tax return and thus should not forget the deadline. A distinction must be made between a tax return and a special form of the aforementioned declaration – the tax return. Use the best tax app for the proper solutions.
The legislator differentiates between tax returns and tax registrations
As a taxpayer, you must calculate your tax yourself when filing a tax declaration. In the case of wage tax, this is done by the employer as part of the wage tax registration. The wage tax withheld from your income is also transferred to the tax office.In terms of income tax, the Income Tax Act differentiates between compulsory and application assessment. On the basis of this law (Section 25, Paragraph 3), as a taxpayer, you are obliged to submit a tax return (mandatory assessment). As an employee who still earns certain income from non-self-employed work, there may already be an income tax deduction.
As an employee, you are not obliged to submit a tax return. Nevertheless, the levy can be worthwhile, as you may be able to deduct a number of expenses from the tax (application assessment). In contrast to the tax registration, the tax office determines the tax to be paid after submitting the income tax return.The deadlines for filing tax returns are set. You must hand them in no later than five months after the end of the calendar year concerned. Exceptions can result from individual tax laws.
Forget your income tax return – you can do that
If you have forgotten your tax return for the previous calendar year and the submission deadline has been exceeded, simply commission a member of the tax advisory professions (income tax relief association, tax advisor) to prepare the income tax return. In such a case, the deadline for submission will be extended from May 31st to December 31st of the year.
- If you have not submitted your tax return by the deadline, you will receive a reminder from your tax office to submit the tax return. If you do not react despite this request, you will receive another reminder with a deadline. Here you will be threatened with a fine if you fail to comply. If you let the deadline pass, the tax office will set a fine.
However, you do not have to pay a penalty payment if you submit your tax return now, as the tax authorities will stop enforcement. However, forgetting to file a tax return still has financial consequences for you. A late surcharge is then usually set with the tax.
The tax office will give you several opportunities to revise the forgotten tax return. If a penalty payment is set and this is irrecoverable, the tax authorities can order replacement compulsory detention. In your case, it shouldn’t come to that.