Tax deadlines are binding for businesses. If they are missed, this can result in late payment penalties, late filing penalties or even the tax authority making an assessment. Those who are aware of the legal consequences are better able to assess financial risks and address organisational weaknesses at an early stage.
Late payment surcharge under section 152 of the German Fiscal Code
If a tax return is not submitted by the deadline, the tax authority may impose a late filing penalty in accordance with Section 152 of the German Fiscal Code (AO).
Since the reform of the tax assessment procedure, the surcharge has been mandatory in many cases. It is generally 0.25% of the tax assessed, subject to a minimum of 25 euros per month or part thereof that the payment is late.
How is the late payment surcharge calculated?
The following are decisive:
- Date of actual submission
- Amount of tax assessed
- Length of the delay
Even in the case of a so-called zero assessment, a late payment penalty may apply if the legal requirements are met.
In the event of repeated failures to comply, the tax authorities are increasingly investigating whether there are organisational shortcomings within the company.
Late payment surcharge under section 240 of the German Fiscal Code
A distinction must be made between the late filing surcharge and the late payment surcharge under section 240 of the German Fiscal Code (AO). The latter does not relate to the late submission of a return, but to the late payment of an assessed tax.
The late payment penalty is generally 1% of the outstanding tax amount for each month or part thereof.
Calculation example
If a VAT payment of €20,000 is made one month late, a late payment penalty of €200 will be incurred.
If the payment remains outstanding for several months, the surcharges will accumulate accordingly.
In addition to serving as a means of exerting pressure, late payment penalties also function as interest and can place a significant strain on liquidity.
Estimation of the tax bases
If tax returns are not submitted despite a reminder, the tax authority may estimate the taxable amounts in accordance with section 162 of the German Fiscal Code.
In practice, estimates are often made conservatively in favour of the tax authorities – meaning they are regularly higher than the actual figures. This can lead to substantial additional tax payments.
Late or omitted returns, particularly for VAT and payroll tax, can quickly lead to enforcement action.
Extension of the time limit as a relief measure
For VAT, it is possible to apply for a permanent extension. This pushes the filing deadline back by one month.
This is subject to the application being submitted in good time and, where applicable, the payment of a special advance.
However, a permanent extension of a deadline is no substitute for structured deadline management. It merely provides additional organisational flexibility.
Liability risks for directors
In the case of companies, the management is responsible for ensuring that tax obligations are properly fulfilled.
If deadlines are systematically missed or organisational duties are breached, personal liability under section 69 of the German Fiscal Code (AO) may apply.
Deadline management is therefore not just the responsibility of the accounts department, but forms part of corporate compliance.
As part of a structured tax advisory service, organisational obligations can be clearly defined.
How businesses can avoid missing deadlines
Professional deadline management involves:
- clear internal responsibilities
- digital deadline tracking
- regular coordination with the tax consultancy
- financial accounting that is kept up to date
Growing companies in particular should check whether their existing processes still comply with legal requirements.
Structured tax support reduces organisational risks and provides planning certainty.
You can find an overview of the key tax deadlines for 2026 in our article on tax deadlines for 2026.
Conclusion
Missed tax deadlines are no trivial matter. Late filing penalties, late payment penalties and tax assessments can result in significant financial burdens and liability risks.
Companies should systematically monitor deadlines and adjust organisational structures in the event of recurring problems.
Deadline management is therefore an integral part of strategic tax consultancy – and part of responsible corporate governance.
Deadline management is part of compliance
Late payment charges, penalties for non-payment and liability issues are not isolated incidents, but often indicate organisational weaknesses.
ACCONSIS helps companies to systematically organise tax deadlines and mitigate risks at an early stage.
Missed the deadline or unsure about awards?
If you have any questions regarding late payment charges, penalty charges or potential liability risks, please do not hesitate to contact me.
Simply book an appointment using the booking options on the right.
Yours
Stefan Straßl
Your ACCONSIS contact
Stefan Strassl
Tax consultant
Service phone
+49 89 547143
or via email
s.strassl@acconsis.de
FAQ – Answers to frequently asked questions about tax deadlines:
What is the difference between a late payment charge and a penalty for late payment?
The late filing penalty applies to the late submission of a tax return (Section 152 of the German Fiscal Code), whilst the late payment penalty applies to the late payment of tax (Section 240 of the German Fiscal Code).
How much is a late payment penalty?
It is generally 1% of the outstanding tax amount for each month or part thereof.
Can the tax office make an estimate if no tax return is filed?
Yes. Under section 162 of the German Fiscal Code (AO), the tax authority may estimate the basis of assessment if no tax returns are filed.
Can directors be held personally liable?
A breach of tax organisational obligations may give rise to liability under section 69 of the German Fiscal Code (AO).
