early filing notice
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Steuern und Abgaben
Procedure
The requested tax return must be submitted within the deadline set by the tax office (the deadline is 4 months).
Legal bases
- § 149 Abs. 3 AO - Abgabefrist
- § 149 Abs. 4 AO - vorzeitige Anforderung von Steuererklärungen
- § 152 AO - Verspätungszuschlag
- § 162 AO - Schätzung von Besteuerungsgrundlagen
- § 328 AO - Zwangsmittel
More information
If the deadline specified in the letter from the tax office is not met, a late fee is generally to be set. In addition, the tax office may force the submission of the tax return by means of coercive measures (e.g. a penalty payment) or estimate the basis of taxation.
