“2019 Filing Deadlines and Year-End Notes.”

Deadline – Income tax – Declaration

Self-employed persons, landlords, pensioners or employees who are obliged to submit income tax returns and have them prepared by an advisor must submit their tax returns for the first time for 2018 in principle by the last day of February of the year after next. For the 2018 tax return filing, this would be February 29, 2020.

Surcharges

If this deadline is exceeded, it should be noted that – in contrast to previous practice – late payment penalties will be assessed “automatically” in the future: They regularly amount to 0.25% of the fixed tax arrears for each month or part thereof, up to a maximum of 25,000 euros. In order to meet the deadline, it is necessary to have all the necessary documents, supporting documents, etc. in time.

Shortly before the end of a calendar year, there are regularly more tax deadlines to consider than during the course of the year. The turn of the year is also of particular importance with regard to tax structuring options. If a certain tax result is still to be achieved for 2019, the corresponding dispositions must be made soon.

Attached (download area, complete information letter, 11/2019) are the most important dates to be observed until the end of December this year and corresponding notes – also with regard to January 1, 2020.