If you are self-employed, the submission deadline ends regularly:
Case | Situation | Submission deadline |
A | self-submission of the tax return | no later than 7 months after the end of the calendar year (or the date specified by law) |
B | submission by smarta Steuerberatung with power of attorney | on the last day of February of the second calendar year following the tax period |
A) Filing your tax returns yourself
If you prepare and file your tax return on your own:
2024: by July 31, 2025
2025: by July 31, 2026
2026: by July 31, 2027
2027: by July 31, 2028
2028: by July 31, 2029
B) Filing your tax returns with smarta Steuerberatung
If we handle the filing as your authorized tax advisor, your deadline is extended. To ensure all deadlines are met, it’s important that you complete your data in our web app on time. You can find your exact submission deadline directly in the app.
If you have your tax return prepared by us:
2024: by April 30, 2026
2025: by March 1, 2027
2026: by February 29, 2028
2027: by February 28, 2029 (expected)
2028: by February 28, 2030 (expected)
If the deadline is missed:
If the deadlines are not met, the tax authorities can announce and impose a penalty payment (in accordance with §§ 328ff AO).
If this is also unsuccessful, it can announce and carry out an assessment of the tax bases (in accordance with § 162 AO).
If no objection is lodged against the assessment notice, the tax authorities can make use of the deadline in accordance with § 364b AO, according to which declarations and evidence that are only submitted after the deadline has expired will not be taken into account.
Irrespective of this, it can also impose a late surcharge (in accordance with § 152 AO).
As a client of smarta Steuerberatung, please contact us regarding the procedure or objections ➡️ kontakt-team@smarta-steuern.de
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Further questions?
Contact us via the app or by email at kontakt-team@smarta-steuern.de if you want to learn more about our consulting services or have other tax-related concerns.