Late Filing Penalty: Exceeding Extended Submission Deadlines – FG Düsseldorf

• The FG Düsseldorf clarified that a late filing penalty will be imposed for exceeding the extended deadlines for tax returns due to the pandemic.
• In a specific case, the FG Düsseldorf upheld the imposition of a late filing penalty of €100 for a late submission of a 2019 trade tax return.
• The taxpayer argued that the pandemic had caused additional burdens, but the FG Düsseldorf agreed with the tax authority’s position.
• The FG Düsseldorf confirmed that a late filing penalty must be imposed if the tax return is not submitted within the legally determined deadline.
• The deadline for the 2019 tax return was extended until August 31, 2021, but the taxpayer’s representative did not meet this deadline.
• The decision is in line with current legislation, which requires a late filing penalty when the deadline is exceeded.
• To avoid a late filing penalty, a request for an extension must be submitted in advance if it is foreseeable that the statutory deadline will not be met.

Source: haufe.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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