When is the deadline for the yearly tax declaration? | smarta Steuerberatung Help Center

If you are self-employed, the submission deadline ends regularly:

a) if you hand in yourself: no later than 7 months after the end of the calendar year (or the date specified by law).

b) if smarta Steuerberatung hand in: on the last day of February of the second calendar year following the tax period.

ATTENTION: Due to Covid19 there were prolonged deadlines given for some tax years as follows:

If you submit the declaration yourself, without a tax advisor:

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.

ℹ️If 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