What does Verspätungszuschlag mean?
A Verspätungszuschlag (late filing surcharge) is an extra charge if you file a tax return late.
der Verspätungszuschlag · die Verspätungszuschläge (plural)
The Finanzamt can set it, and in some cases it must. It grows with every month of delay.
It is different from a Säumniszuschlag, which comes when you pay a tax late.
If you cannot meet a deadline, ask the Finanzamt for a Fristverlängerung (extension) beforehand.
If you think the surcharge is wrong, you can file an Einspruch. The deadline is in the Rechtsbehelfsbelehrung.
Example sentence
Wegen der verspäteten Abgabe der Steuererklärung wird ein Verspätungszuschlag von 50,00 € festgesetzt.
Because the tax return was filed late, a Verspätungszuschlag of 50,00 € is set.
What you can do
File your tax return on time, even if a receipt is still missing. Then send it in later.
Related words
- Steuererklärung In the Steuererklärung (tax return), you tell the Finanzamt your income and expenses. It then calculates your tax.
- Finanzamt The Finanzamt (tax office) is the office for taxes. It checks your tax return and sends you the Steuerbescheid.
- Fristverlängerung A Fristverlängerung (deadline extension) means the office gives you more time for something, for example for documents.
- Einspruch With an Einspruch, you challenge certain decisions, for example from the Finanzamt (tax office) or a Bußgeldbescheid (fine).
- Säumniszuschlag A Säumniszuschlag (late payment surcharge) is an extra charge for paying a tax or a contribution late.