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 |
Note
Due to Covid19 there were prolonged deadlines given for some tax years as follows:
If you submit the declaration yourself, without a tax advisor:
2023: submit by 02.09.2024
2024: submit by 31.07.2025
2025: submit by 31.07.2026
If we, the smarta Steuerberatung, submit the tax returns as your authorized tax advisor, you have extended deadlines.
Please check the deadlines for your latest data entry for us to guarantee the official deadlines. It's shown in your web-app.
2023: submit by 02.06.2025
2024: subm
it by 30.04.2026
2025: submit by 01.03.2027
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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