Taxes: Missed the deadline for filing your tax return? Here's how to react correctly

Summer, sun, vacation - and suddenly the deadline for filing tax returns is forgotten. By July 31st, the data for the 2025 tax year had to be submitted to the tax office. The deadline applies to everyone who is required to file a tax return because they have income from self-employment or rental income, for example, and submit the declaration themselves.

"Legally, the tax office can set a late payment penalty from the first day of the delay," warns Jana Bauer, Managing Director of the Federal Association of Tax Relief Associations (BVL). This is at least 25 euros per month. But there is a backdoor: For a limited period, the late payment penalty is a discretionary decision. When can you hope for leniency and what other way out is there?

The Elster portal of the tax administration was overloaded. What should I do? "If transmission of the tax return on the day of the deadline fails due to verifiable overloading of the Elster portal, the declaration should be submitted immediately the next day," says Bauer.

Can I still apply for an extension of the deadline after it has expired? Yes, this is possible. The rule is: "If you only exceed the deadline by one or two days, you do not need to submit a separate application for an extension of the deadline," says Bauer. "But if you need more time, you should inform the tax office immediately." This can be done via the Elster portal, by letter or by phone. The application must contain a plausible justification and a specific, newly targeted submission date.

Which reasons does the tax office accept? According to Daniela Karbe-Geßler, tax expert at the Federation of Taxpayers, a longer illness or a longer stay abroad, for example, are possible. "The extension of the deadline is, however, at the discretion of the tax office," emphasizes Karbe-Geßler.

How much postponement can I get? This depends on the reasons. Four to six weeks are usually unproblematic. "The approval is usually granted without a separate confirmation," explains Bauer. However, if you want to take too much time or do not specify a date, you will receive a letter from the tax office with a new submission deadline.

When does a late payment penalty become due? The late payment penalty is 0.25 percent of the fixed tax, at least 25 euros, and a maximum of 25,000 euros. "If the declaration is submitted more than 14 months late, the late payment penalty is always levied." For the 2025 tax year, this is February 28, 2027. During the 14 months until then, the tax office can waive the late payment penalty.

When is the tax office lenient? If the (extended) deadline is missed, the tax office usually automatically sets a late payment penalty. "However, it is possible to submit a request for remission," says Karbe-Geßler. This, too, must be justified, and it is again at the discretion of the tax office to accept it. According to Bauer, the tax office takes into account both the reasons for missing the deadline and the "tax-related prior behavior" when making its decision.

"Anyone who normally always submits on time, does not have to pay additional taxes or can show a valid reason, is more likely to be able to hope for leniency," says Bauer.

What happens if I don't move at all? Anyone who lets the deadline pass usually receives a reminder letter or a reminder from the tax office. "If the declaration still does not arrive despite a request, the tax office can estimate the tax on the basis of the previous year's values including a surcharge," says Bauer. In addition: "An estimate does not exempt the obligation to submit a declaration," adds Karbe-Geßler. Sometimes a coercive fine is also threatened.

Is it sensible to submit only a partial tax return quickly? "If the tax return is submitted incompletely, it depends on whether the information contained in the tax return is sufficient to initiate a proper assessment procedure," explains Karbe-Geßler. Individual missing tax-reducing documents, such as a craftsman's bill, can be submitted subsequently, explains Bauer. However, entire attachments should not be missing.

How can tax consultants or tax relief associations help? If you cannot submit the declaration promptly, you can seek professional help. With a tax consultant or tax relief association, the deadline ends on February 28, 2027. The tax office does not need to be informed about this, explains Bauer. However, if the taxpayer has already received a request to submit the tax return, it makes sense to inform the tax office that representation is present or intended.

More: 89,000 tax consultants in Germany - but how do I find a good one?