Anyo\u00adne who sub\u00admits their inco\u00adme tax return signi\u00adfi\u00adcant\u00adly late must expect to be char\u00adged a late fil\u00ading penal\u00adty. Even a natu\u00adral dis\u00adas\u00adter does not alter this, as the Colo\u00adgne Finan\u00adce Court has cla\u00adri\u00adfied in a recent jud\u00adge\u00adment (jud\u00adge\u00adment of 22 April 2026, ref. 12 K 72\/25).<\/p>\n
In 2020, an employee had recei\u00adved short-time working allo\u00adwan\u00adce in addi\u00adti\u00adon to their regu\u00adlar sala\u00adry. By law, such inco\u00adme repla\u00adce\u00adment bene\u00adfits requi\u00adre the sub\u00admis\u00adsi\u00adon of an inco\u00adme tax return. The dead\u00adline for this had been exten\u00added due to the coro\u00adna\u00advi\u00adrus pan\u00adde\u00admic and expi\u00adred on 31 August 2022. Howe\u00adver, the tax\u00adpay\u00ader did not sub\u00admit their return until 30 April 2024 \u2013 a full 20 months after the dead\u00adline had pas\u00adsed and around 40 months after the end of the 2020 tax year.<\/p>\n
The tax office sub\u00adse\u00adquent\u00adly impo\u00adsed a late fil\u00ading penal\u00adty of 500 euros. The tax\u00adpay\u00ader chal\u00adlen\u00adged this decis\u00adi\u00adon in court, put\u00adting for\u00adward two argu\u00adments: first\u00adly, he had not been awa\u00adre that he was requi\u00adred to file a tax return. Second\u00adly, his tax advi\u00adser had been under con\u00adsidera\u00adble strain due to the flood dis\u00adas\u00adter in the Ahr Valley.<\/p>\n
The Colo\u00adgne Fis\u00adcal Court dis\u00admissed the cla\u00adim. Under the law (Sec\u00adtion 152(2)(1) of the Ger\u00adman Fis\u00adcal Code), a late fil\u00ading penal\u00adty must be impo\u00adsed if an annu\u00adal tax return is sub\u00admit\u00adted more than 14 months after the end of the calen\u00addar year. In this case, the delay amoun\u00adted to 40 months. The opti\u00adon to pro\u00advi\u00adde a valid reason for the delay, which would other\u00adwi\u00adse app\u00adly, is express\u00adly excluded whe\u00adre the dead\u00adline is excee\u00added to this extent.<\/p>\n
Nor did the refe\u00adrence to the flood dis\u00adas\u00adter help the clai\u00admant. The court found that the\u00adre was a lack of spe\u00adci\u00adfic details as to how and for how long the tax advi\u00adser had actual\u00adly been affec\u00adted. Fur\u00adther\u00admo\u00adre, the flood dis\u00adas\u00adter took place in July 2021, whilst the dead\u00adline for fil\u00ading the tax return did not expi\u00adre until over a year later. It is also a mat\u00adter of cour\u00adse for a tax advi\u00adser to be awa\u00adre of the obli\u00adga\u00adti\u00adon to decla\u00adre wage repla\u00adce\u00adment benefits.<\/p>\n
The law pro\u00advi\u00addes for leni\u00aden\u00adcy whe\u00adre a per\u00adson is requi\u00adred by the tax office to sub\u00admit a tax return for the first time and, up until that point, had reasonable grounds to belie\u00adve that they were not requi\u00adred to do so. The court also ruled out this pos\u00adsi\u00adbi\u00adli\u00adty. Anyo\u00adne recei\u00adving tax advice must be able to rely on qua\u00adli\u00adfied advice. In this con\u00adtext, no unavo\u00adida\u00adble mista\u00adke regar\u00adding the obli\u00adga\u00adti\u00adon to file a tax return is apparent.<\/p>\n
The surchar\u00adge is cal\u00adcu\u00adla\u00adted at 25 euros per month or part the\u00adreof of delay. For 20 months, this amounts to exact\u00adly the sti\u00adpu\u00adla\u00adted 500 euros. It is worth not\u00ading that this surchar\u00adge excee\u00added the actu\u00adal back tax due. The Colo\u00adgne Fis\u00adcal Court did not regard this as a breach of the Con\u00adsti\u00adtu\u00adti\u00adon: the sta\u00adte has a legi\u00adti\u00adma\u00adte inte\u00adrest in ensu\u00adring that tax returns are sub\u00admit\u00adted on time, regard\u00adless of the amount of tax assessed.<\/p>\n
As the\u00adre has as yet been no case law from the hig\u00adhest court regar\u00adding the inter\u00adpre\u00adta\u00adti\u00adon of the equi\u00adty pro\u00advi\u00adsi\u00adon, the court has gran\u00adted lea\u00adve to appeal. A final ruling by the Fede\u00adral Fis\u00adcal Court is the\u00adr\u00ade\u00adfo\u00adre possible.<\/p>\n
The jud\u00adge\u00adment demons\u00adtra\u00adtes how con\u00adsis\u00adt\u00adent\u00adly the courts app\u00adly the pro\u00advi\u00adsi\u00adons on late pay\u00adment surchar\u00adges in the Ger\u00adman Fis\u00adcal Code. Anyo\u00adne who has recei\u00adved wage repla\u00adce\u00adment bene\u00adfits such as short-time working allo\u00adwan\u00adce, paren\u00adtal allo\u00adwan\u00adce or sick pay should defi\u00adni\u00adte\u00adly check whe\u00adther this has given rise to an obli\u00adga\u00adti\u00adon to file a tax return. If in any doubt, it is advi\u00adsa\u00adble to seek tax advice at an ear\u00adly stage.<\/p>\n