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New filing deadlines for tax returns from 2018.

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For those who have to file a tax return, more generous filing deadlines will apply starting with the 2018 assessment period. Instead of by the end of May, as was previously the case in principle, tax returns for 2018 do not have to be submitted to the tax office until July 31, 2019 at the latest. In the case of farmers and foresters with a different financial year, the deadline is postponed to the end of the seventh month after the end of the financial year (cf. Section 149 (2) of the German Fiscal Code – AO).

If tax returns are prepared by a tax advisor, the submission deadline is extended to the end of February of the year after next.

In connection with the new filing deadlines, the surcharges for late filing of an annual tax return were also revised. Whereas the assessment of a surcharge for late filing was previously left to the discretion of the tax office, it is now imposed by law if the tax return is not filed by the end of February of the year after next. The late payment surcharge is then 0.25% of the assessed tax for each month of delay or part thereof, with a minimum of 25 euros per month.

The automatic assessment of the late payment surcharge does not apply if there is no tax to be assessed or no additional payment is to be made because the advance payments and deductions to be credited (wage tax, capital gains tax) exceed the tax assessed.

(For further comments, information and examples, please refer to our information letter 03/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21