Fixing of periodic penalty payments

You have not yet submitted the tax return(s) mentioned in the letter, although you are obliged to do so.

By submitting the tax return(s) immediately, the penalty payment procedure can be terminated (Section 335 AO). If you comply with your obligation to submit the tax return, the penalty payment no longer has to be paid.

If you are of the opinion that you are not obliged to submit a tax return, please contact the tax office immediately and state why you are not obliged to submit a tax return. If you are not obliged to file a tax return, the penalty payment procedure will be terminated. The penalty payment is then no longer payable.

No. Payment of the penalty(s) does not exempt you from the obligation to file the tax return(s).

If neither the aforementioned request for payment is complied with nor the obligation to pay the levy is fulfilled, enforcement measures must be expected - without prior reminder.

No. If you first pay the penalty and only file your tax return(s) afterwards, the penalty paid will not be refunded to you.

If you pay the penalty "to be on the safe side" after filing the required tax return(s), the penalty will be automatically refunded to you.

Generally not. Should you nevertheless wish to apply for this, it is mandatory that you do so in writing to the tax office.

Yes, e.g. via ELSTER (www.elster.de)

The forms can be picked up at the tax office. It is not possible to mail the forms.