Late filing penalty calculator for Germany
Missed a deadline? The calculator shows which late filing penalty (Verspätungszuschlag) the tax office may or must set, and what late payment costs in surcharges.
Your return
Income tax, corporate tax or annual VAT return.
Deadline: Thu, 31/07/2025
For example income tax prepayments or wage tax from a job.
Late filing penalty
Possible: the tax office decides
€75.00
The tax office decides at its discretion. If it sets the penalty, the statutory amount below applies.
- Started months of delay3
- Tax minus prepayments€4,000.00
- 0.25% per month€10.00
- Minimum per month€25.00
- Penalty per month€25.00
- Late filing penalty€75.00
Mandatory if filed after Thu, 30/04/2026. Exception: the tax does not exceed the prepayments.
The calculator shows the statutory amount, rounded down to full euros. Interest on back payments of annual taxes can come on top.
Catch up on open returns in one go
Norman builds missing VAT advance returns from your bank transactions and files them with ELSTER, several months at once.
Catch up nowHow the tax office calculates the late filing penalty
Annual returns: 0.25% of the tax assessed minus prepayments and withheld tax, at least €25 for each started month of delay.
Trade tax returns: €25 for each started month, whatever the trade tax base amount.
Advance returns: No statutory formula. Whether and how much the tax office charges is at its discretion: it weighs how long and how often you were late and the amount of tax.
Automatic after 14 months: If an annual return arrives more than 14 months after the end of the tax year, the tax office must set the penalty, with a tax advisor too. Longer periods apply to 2020 to 2024, for 2024 until 30 April 2026. Exceptions: an extended deadline or no tax beyond the prepayments.
Maximum: €25,000 per return, rounded down to full euros. The former cap of 10% of the tax no longer applies.
Late payment surcharge: when the payment comes late
Amount: 1% of the tax rounded down to €50 for each started month, so 12% a year.
Grace period: Three days for transfers. None for payment by cheque or cash.
Late advance return: Surcharges only run from the day after the return arrives. Pay when you file and there are none.
No notice needed: The surcharge arises by law and can only be waived in cases of hardship.
On top: Back payments of annual taxes can also carry interest of 0.15% per full month.
FAQ
How high is the German late filing penalty?
For an annual return, 0.25% of the tax after prepayments, at least €25 per started month. Example: €4,000 to pay, three months late: 0.25% is €10, so the minimum applies: 3 × €25 = €75.
Is there a late filing penalty for the VAT advance return?
Yes, if the tax office sets one. There is no statutory formula: the tax office weighs how long and how often you were late and the amount of tax, up to €25,000. Tax offices often waive it for a single short delay, rarely for repeated ones. There is no late payment surcharge if you pay when you file.
When is the penalty set automatically?
When the annual return arrives more than 14 months after the end of the tax year, for 2025 after 28 February 2027. Because of the COVID deadline extensions, longer periods apply to 2020 to 2024, for 2024 until 30 April 2026. This applies with a tax advisor too. It is not mandatory if the tax office extended the deadline or the tax does not exceed the prepayments.
What is the difference between the late filing penalty and the late payment surcharge?
The late filing penalty sanctions filing a return too late, the late payment surcharge paying too late. Both can apply at once if you file late and pay late.
Can I object to a late filing penalty?
Yes, within one month of the notice. It has a chance mainly if the delay was not your fault, such as illness, or if the tax office used its discretion wrongly. With the mandatory penalty after 14 months there is little room.
What happens if I never file?
The tax office estimates your income, usually too high, and sets the penalty up to the estimate. A coercive fine can come on top. Filing late is almost always cheaper.