What happens if you submit your tax return late in Germany?
| Situation | Is it considered a real delay? |
|---|---|
| You were not obliged to file (voluntary filing) | No problem – you have 4 years to file |
| You were legally obliged to file | Yes – it is a delay and you must act quickly |
Even if you have missed the official deadline, you should submit your tax return as soon as possible, for example via:
the official online portal ELSTER (free),
a tax advisor or a Lohnsteuerhilfeverein (wage tax assistance association),
or tax software / apps (e.g. Taxfix, WISO, Smartsteuer etc.).
Do not wait for a warning letter from the Finanzamt –
take the initiative and file voluntarily.
| Consequence | When does it apply? |
|---|---|
| Verspätungszuschlag (late filing penalty) | Penalty of up to 10 % of the tax due or at least €25 per month started |
| Schätzung der Steuer (estimated assessment) | The Finanzamt may estimate your tax without your return – usually to your disadvantage |
| Zinsen (interest on arrears) | 0.5 % per month on additional tax, starting 15 months after the end of the tax year |
| Mahnung / Zahlungsaufforderung (reminder / payment demand) | Official reminder plus possible extra fees if you do not pay after an estimated assessment |
Yes, often partially or even completely, especially if:
you file your tax return before the Finanzamt sends an official reminder,
or you explain the delay in a short letter attached to your return
(e.g. illness, moving house, family issues).
In such cases the Finanzamt can, at its discretion,
waive or reduce the late filing penalty.
You can attach this to your tax return – just replace the brackets:
Sehr geehrte Damen und Herren,
ich reiche hiermit verspätet meine Einkommensteuererklärung für das Jahr [xxxx] ein.
Der Grund für die Verzögerung war [z. B. Krankheit, Umzug, familiäre Umstände].
Ich bitte darum, von einem Verspätungszuschlag abzusehen.
Mit freundlichen Grüßen
[Ihr Name]
[Ihre Anschrift]
[Datum]
| Type of filing | Latest possible filing date |
|---|---|
| Obligatory filing (Pflichtveranlagung) | Up to 3 years, but with increasing penalties and interest |
| Voluntary filing (Freiwillige Veranlagung) | Up to 4 years after the end of the tax year |
Example:
Tax return for 2020
→ voluntary filing still possible until 31 December 2024.
| German term | English meaning |
|---|---|
| Steuererklärung | tax return |
| Verspätungszuschlag | late filing penalty |
| Schätzung | estimated tax assessment by the Finanzamt |
| ELSTER | official online tax portal |
| Finanzamt | local tax office |
Summary in English:
If you forgot to file your tax return, submit it as soon as possible.
You can often avoid or reduce penalties if you act proactively and explain the delay.
For voluntary returns, you have up to 4 years; for mandatory returns, up to 3 years, but with rising risks (penalties, interest, estimated assessments).
The editorial team of our website aims to provide accurate information based on careful research and multiple sources. However, errors may still occur or some details may not be fully confirmed. Please treat this article as an initial orientation only and always consult the competent Finanzamt or a professional tax advisor for binding and up-to-date information.
