On 12 May 2016, the Bundestag resolved that taxpayers who prepare their tax returns themselves will be granted a later filing deadline.
In future, returns will no longer have to be submitted by 31 May, but only by 31 July of the following year.
This filing deadline applies from the submission of the tax return for the 2017 calendar year onwards.
If, however, the returns reach the tax office after 31 July, late-filing surcharges of EUR 25 per month will be assessed automatically.
No late-filing surcharge is imposed if a tax refund is issued or no tax is payable.
Frequently asked questions
Frequently asked questions
By when must self-prepared tax returns be filed starting in 2017?
Taxpayers who prepare their own tax returns have until 31 July of the following year, starting with the 2017 assessment period. This extends the previous deadline of 31 May by two months. The new rule was adopted by the Bundestag on 12 May 2016.
What late-filing penalty applies for delayed submission of a tax return?
If the tax return reaches the tax office after July 31, a late-filing penalty of 25 euros per month is imposed automatically. The tax office has no discretion in setting this penalty.
When is the late-filing penalty waived despite late submission?
A late-filing penalty is not imposed if the tax return results in a refund or if no tax is due. In these cases, late submission carries no sanction.
From which assessment period does the extended filing deadline of 31 July apply?
The new filing deadline of 31 July applies for the first time to the tax return for the 2017 calendar year. For earlier assessment periods, the previous deadline of 31 May continued to apply.