{"id":1647,"date":"2026-10-17T13:55:02","date_gmt":"2026-10-17T11:55:02","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1647"},"modified":"2026-10-17T13:55:02","modified_gmt":"2026-10-17T11:55:02","slug":"knp-129-90ca27d5d4d7","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-129-90ca27d5d4d7\/","title":{"rendered":"For\u00adsin\u00adkel\u00adses\u00adge\u00adbyr trods overs\u00adv\u00f8m\u00admel\u00adses\u00adka\u00adta\u00adstrofen: Skat\u00adte\u00addom\u00ads\u00adto\u00adlen i K\u00f6ln hol\u00adder fast"},"content":{"rendered":"

Den, der indsen\u00adder sin sel\u00advan\u00adgi\u00advel\u00adse v\u00e6sent\u00adligt for sent, m\u00e5 reg\u00adne med at bli\u00adve p\u00e5lagt et for\u00adsin\u00adkel\u00adses\u00adge\u00adbyr. Det \u00e6nd\u00adrer en natur\u00adka\u00adta\u00adstro\u00adfe hel\u00adler ikke p\u00e5, som skat\u00adter\u00adet\u00adten i K\u00f6ln har pr\u00e6cis\u00ade\u00adret i en nylig dom (dom af 22.4.2026, sag nr. 12 K 72\/25).<\/p>\n

Hvad var der sket?<\/h2>\n

En l\u00f8n\u00admod\u00adta\u00adger hav\u00adde i 2020 ud over sin nor\u00adma\u00adle l\u00f8n ogs\u00e5 mod\u00adta\u00adget kort\u00adtids\u00adar\u00adbejd\u00adsy\u00addel\u00adse. S\u00e5dan\u00adne l\u00f8n\u00adkom\u00adpen\u00adsa\u00adti\u00adons\u00ady\u00addel\u00adser med\u00adf\u00f8\u00adrer en lov\u00adm\u00e6s\u00adsig forp\u00adlig\u00adtel\u00adse til at indgi\u00adve en sel\u00advan\u00adgi\u00advel\u00adse. Fris\u00adten her\u00adfor var ble\u00advet for\u00adl\u00e6n\u00adget p\u00e5 grund af coro\u00adna\u00adpan\u00adde\u00admien og udl\u00f8b den 31. august 2022. Den skat\u00adtep\u00adlig\u00adti\u00adge indsend\u00adte imid\u00adlert\u00adid f\u00f8rst sin sel\u00advan\u00adgi\u00advel\u00adse den 30. april 2024, alt\u00ads\u00e5 hele 20 m\u00e5ne\u00adder efter fris\u00adtens udl\u00f8b og omkring 40 m\u00e5ne\u00adder efter afs\u00adlut\u00adnin\u00adgen af skat\u00adte\u00e5\u00adret 2020.<\/p>\n

Skat\u00adte\u00adkon\u00adto\u00adret p\u00e5lag\u00adde her\u00adef\u00adter et for\u00adsin\u00adkel\u00adses\u00adge\u00adbyr p\u00e5 500 euro. Den skat\u00adtep\u00adlig\u00adti\u00adge indbrag\u00adte sagen for ret\u00adten og frem\u00adf\u00f8r\u00adte to argu\u00admen\u00adter: For det f\u00f8rs\u00adte hav\u00adde han slet ikke vid\u00adst, at han var forp\u00adlig\u00adtet til at indgi\u00adve sel\u00advan\u00adgi\u00advel\u00adse. For det andet hav\u00adde hans skat\u00adter\u00e5d\u00adgi\u00adver v\u00e6ret st\u00e6rkt belas\u00adtet af overs\u00adv\u00f8m\u00admel\u00adses\u00adka\u00adta\u00adstrofen i Ahr-dalen.<\/p>\n

Retten tillod ingen undtagelser<\/h2>\n

Fin\u00adans\u00adret\u00adten i K\u00f6ln afvis\u00adte kla\u00adgen. I hen\u00adhold til loven (\u00a7 152, stk. 2, nr. 1, i skat\u00adtel\u00adoven) skal der obli\u00adga\u00adto\u00adrisk p\u00e5l\u00e6g\u00adges et for\u00adsin\u00adkel\u00adse\u00adstil\u00adl\u00e6g, hvis en \u00e5rsop\u00adg\u00f8\u00adrel\u00adse indgi\u00adves mere end 14 m\u00e5ne\u00adder efter kalen\u00adder\u00ad\u00e5\u00adrets udl\u00f8b. I det\u00adte til\u00adf\u00e6l\u00adde udgjor\u00adde for\u00adsin\u00adkel\u00adsen 40 m\u00e5ne\u00adder. Den ellers g\u00e6l\u00adden\u00adde mulig\u00adhed for at frem\u00adl\u00e6g\u00adge en begrun\u00addel\u00adse er udtrykke\u00adligt ude\u00adluk\u00adket ved en s\u00e5dan overskridelse.<\/p>\n

Hel\u00adler ikke hen\u00advis\u00adnin\u00adgen til overs\u00adv\u00f8m\u00admel\u00adses\u00adka\u00adta\u00adstrofen hjalp sags\u00ad\u00f8\u00adge\u00adren. Ret\u00adten fast\u00adslog, at der man\u00adgle\u00adde kon\u00adkre\u00adte oply\u00ads\u00adnin\u00adger om, hvor\u00addan og hvor l\u00e6n\u00adge skat\u00adter\u00e5d\u00adgi\u00adve\u00adren fak\u00adtisk var ble\u00advet h\u00e6m\u00admet. Desu\u00adden fandt overs\u00adv\u00f8m\u00admel\u00adses\u00adka\u00adta\u00adstrofen sted i juli 2021, mens fris\u00adten for indber\u00adet\u00adning f\u00f8rst udl\u00f8b over et \u00e5r sene\u00adre. For en skat\u00adter\u00e5d\u00adgi\u00adver er det desu\u00adden en selv\u00adf\u00f8l\u00adge at v\u00e6re infor\u00adme\u00adret om indber\u00adet\u00adning\u00adsp\u00adlig\u00adten vedr\u00f8\u00adren\u00adde l\u00f8nkompensationsydelser.<\/p>\n

Ingen fritagelse i henhold til rimelighedsbestemmelsen<\/h2>\n

Loven inde\u00adhol\u00adder en lem\u00adpel\u00adse, hvis en per\u00adson for f\u00f8rs\u00adte gang bli\u00adver p\u00e5lagt af skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne at indgi\u00adve en sel\u00advan\u00adgi\u00advel\u00adse og indtil da med ret\u00adte kun\u00adne anta\u00adge, at ved\u00adkom\u00admen\u00adde ikke var forp\u00adlig\u00adtet til at indgi\u00adve en sel\u00advan\u00adgi\u00advel\u00adse. Ret\u00adten ude\u00adluk\u00adke\u00adde ogs\u00e5 den\u00adne mulig\u00adhed. Den, der mod\u00adta\u00adger skat\u00adter\u00e5d\u00adgiv\u00adning, skal kun\u00adne sto\u00adle p\u00e5 kva\u00adli\u00adfi\u00adce\u00adret r\u00e5d\u00adgiv\u00adning. Der kan i den\u00adne sam\u00admen\u00adh\u00e6ng ikke kon\u00adstat\u00ade\u00adres en uund\u00adg\u00e5e\u00adlig fejl vedr\u00f8\u00adren\u00adde angivelsespligten.<\/p>\n

Till\u00e6gget er h\u00f8jere end skatteg\u00e6lden<\/h2>\n

Til\u00adl\u00e6g\u00adget bereg\u00adnes til 25 euro pr. p\u00e5be\u00adgyndt m\u00e5ned med for\u00adsin\u00adkel\u00adse. Ved 20 m\u00e5ne\u00adder udg\u00f8r det\u00adte n\u00f8jag\u00adtigt de fast\u00adsat\u00adte 500 euro. Det er bem\u00e6r\u00adkel\u00adses\u00adv\u00e6r\u00addigt, at det\u00adte til\u00adl\u00e6g over\u00adsteg sel\u00adve den efter\u00adbe\u00adtal\u00adte skat. Skat\u00adte\u00addom\u00ads\u00adto\u00adlen i K\u00f6ln ans\u00e5 ikke det\u00adte for at v\u00e6re i strid med for\u00adf\u00adat\u00adnin\u00adgen: Sta\u00adten har en beret\u00adti\u00adget inter\u00ades\u00adse i, at sel\u00advan\u00adgi\u00advel\u00adser indsen\u00addes rettidigt, uaf\u00adh\u00e6n\u00adgigt af st\u00f8r\u00adrel\u00adsen af den fast\u00adsat\u00adte skat.<\/p>\n

Da der hid\u00adtil ikke fore\u00adlig\u00adger nogen h\u00f8jes\u00adter\u00adets\u00addom vedr\u00f8\u00adren\u00adde for\u00adtol\u00adknin\u00adgen af rime\u00adlig\u00adheds\u00adbe\u00adstem\u00admel\u00adsen, har ret\u00adten til\u00adladt anke. Det er s\u00e5le\u00addes muligt, at For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen kom\u00admer med en ende\u00adlig afg\u00f8relse.<\/p>\n

Hvad betyder det for skatteyderne?<\/h2>\n

Dom\u00admen viser, hvor kon\u00adsek\u00advent dom\u00ads\u00adto\u00adlene anven\u00adder bestem\u00admels\u00ader\u00adne om for\u00adsin\u00adkel\u00adses\u00adge\u00adbyr i skat\u00adtel\u00adoven. Hvis man har mod\u00adta\u00adget l\u00f8n\u00adkom\u00adpen\u00adsa\u00adti\u00adons\u00ady\u00addel\u00adser s\u00e5som kort\u00adtids\u00adar\u00adbejd\u00adsy\u00addel\u00adse, for\u00e6l\u00addrey\u00addel\u00adse eller syge\u00addag\u00adpen\u00adge, b\u00f8r man abso\u00adlut under\u00ads\u00f8\u00adge, om det\u00adte har med\u00adf\u00f8rt en oply\u00ads\u00adning\u00adsp\u00adligt. I til\u00adf\u00e6l\u00adde af usik\u00adker\u00adhed anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00adet\u00adlig r\u00e5d\u00adgiv\u00adning i god tid.<\/p>\n

\n

Kil\u00adde: Hau\u00adfe: Skat<\/a><\/p>\n<\/div>\n

\n

Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

For\u00adsin\u00adkel\u00adses\u00adge\u00adbyr trods overs\u00adv\u00f8m\u00admel\u00adses\u00adka\u00adta\u00adstro\u00adfe og uvi\u00adden\u00adhed: Skat\u00adte\u00addom\u00ads\u00adto\u00adlen i K\u00f6ln fast\u00adhol\u00adder geby\u00adret p\u00e5 500 euro.<\/p>","protected":false},"author":1,"featured_media":925,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[335,433,142,434,435,432],"class_list":["post-1647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-abgabenordnung","tag-einkommensteuererklaerung","tag-fg-koeln","tag-lohnersatzleistungen","tag-steuerfrist","tag-verspaetungszuschlag"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1647"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1647\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/925"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}