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

The deadline for submitting the tax return has passed, causing concern for those responsible for filing. The deadline, set for July 31st, applied to all individuals obligated to file a tax return due to income from self-employment or rental activities. Jana Bauer, the managing director of the Federal Association of Wage Tax Assistance Associations (BVL), warns that legally, the tax office can impose a delay surcharge starting from the first day of the delay, which is typically at least 25 Euros per month.

However, there is an exception: for a limited period, the delay surcharge can be a discretionary decision by the tax office.

During the high season of the Elster-portal, the online platform for tax returns, it was severely overloaded. Bauer advises that if submission of the tax return on the deadline day fails due to verifiable Elster-portal overload, it should be submitted immediately the following day. The declaration can be submitted through the Elster-portal, by mail, or by phone.

The application for an extension must include a plausible justification and a specific, newly set deadline for submission. Acceptable reasons for extension may include prolonged illness or a prolonged stay abroad, as stated by Daniela Karbe-Geßler, a tax expert at the Association of Taxpayers. The extension is still at the discretion of the tax office.

The surcharge amount is 0.25% of the established tax, with a minimum of 25 Euros and a maximum of 25,000 Euros. If the return is filed more than 14 months late, the surcharge is always applied. The tax office typically allows four to six weeks of leeway, usually without requiring a separate confirmation. If a too-large extension is requested or no date is provided, the taxpayer will receive a letter from the tax office with a new deadline.

The surcharge starts after 14 months of late submission, reaching February 28th, 2027, for the tax year 2025.

A delayed submission of the tax return usually results in a reminder or notice from the tax office. If no return is submitted after the extension, the tax office will usually estimate the tax based on previous years, including a surcharge. In some cases, a fine may also be threatened. Professional assistance from a tax advisor or tax assistance association can be sought when timely submission is not possible.

The deadline for filing the tax return remains until February 2027, and the taxpayer does not need to inform the tax office that representation is present or planned.