When is the last date the tax is filed

By when does the tax return have to be submitted?

A new era began in 2019: Those who are required to submit an income tax return now have two more months to submit the forms to the tax office. If you are now wondering whether you are required to file a tax return or not - we have the answer. You can find out everything about the so-called assessment obligation in our article Who has to file a tax return? read up.

By when does the tax return have to be submitted?

The tax return must be submitted by July 31 be at the tax office. This deadline gives taxpayers two months more space to file their tax returns than before 2019. For decades, May 31 was the tax date.

What if the submission deadline ends on the weekend?

If July 31st falls on Saturday or Sunday, the deadline will be postponed to the Monday following the weekend. In 2021, July 31st is a Saturday, so the deadline will be extended to Monday, August 2nd, 2021.

By the way:

Who the tax return voluntary submits is not bound by the usual submission deadlines - the tax return can be submitted retrospectively for up to four years. The 2020 tax return does not have to be with the tax office until December 31, 2024. But as I said: This regulation only applies to taxpayers who are not obliged to submit the tax, but who want to submit their tax return voluntarily.

Does the 31st July deadline apply to everyone?

No, if a tax advisor or an income tax aid association takes care of your tax return, the submission deadline is automatically extended. The deadline for the tax professionals is the end of February of the year after next. In concrete terms: the tax expert does not have to submit the 2020 tax return until the last day of February 2022.

In 2021, however, there will be a special feature: Due to the pandemic, the deadline for filing the 2019 tax return has been postponed to August 31, 2021 by tax professionals. This gives the tax experts half a year longer to submit their tax returns. At the same time, the waiting period, during which no interest on arrears is charged on the tax liability, was also extended by six months. However, this only applies to members of the tax advisory professions, i.e. if you leave your tax return to the professional.

An overview of all regular deadlines:

 

How can I extend the deadline?

Since 2019 it has become much more difficult to ask the tax office to extend the deadline. Because with the implementation of the new law, an extension of the deadline is only possible in exceptional cases if the taxpayer missed the submission through no fault of his own. You must also ask the tax office in writing to extend the deadline.

What if I miss the tax deadline?

Let's say you missed the tax return filing deadline. The tax office will now set a so-called delay surcharge. Until 2019, it was at the discretion of the tax office whether to set the surcharge or not - this is no longer the case. Today, the tax office must set a late surcharge for income tax returns that are not submitted within 14 months of the end of the calendar year or the date of taxation. The following applies to the 2020 tax return: If your documents have not been received by the tax office by March 1, 2022, the surcharge will automatically apply.

However, the tax office can circumvent this obligation to set a late surcharge if, for example, it grants a retroactive extension of the deadline, the tax assessment is zero or a negative amount or there is a case of reimbursement. In these cases, the tax office continues to have discretion.

By the way:

A late surcharge also automatically applies to tax returns that are requested in advance by the tax office and are not submitted within the set deadline.

Our video gives you a quick overview of the submission deadline:

How much is the late surcharge?

The amount of the late surcharge has been set by law since 2019 and amounts to 0.25 percent of the assessed tax, but at least 25 euros per month late. A maximum of 25,000 euros late payment surcharge is due. The late surcharge is automatically added to the tax liability in the tax assessment or deducted from a tax refund.

What were the earlier deadlines?

The 2017 tax return had to be received by the tax office by May 31, 2018. Tax professionals had until December 31, 2018. When it came to the late surcharge, the tax officials had a free hand in the past: They could decide for themselves whether and how much a late surcharge was due.

This is an editorial text from the VLH editorial team. There is no advice on topics that are outside the tax advisory powers of an income tax aid association. Consulting services in specific individual cases can only be provided within the framework of the establishment of a membership and exclusively within the advisory authority according to § 4 No. 11 StBerG.