If you cannot meet the submission deadline of 2 September 2024 for your tax return 2023, you should apply for a deadline extension. Otherwise, you may face a late submission surcharge. But don’t worry! As a rule, the tax office accepts a slight delay of a few days or a week without any problems.
For a significant extension of the deadline, you can send an informal letter requesting a deadline extension. In many cases, this is sufficient to extend the submission deadline. We also offer a sample letter that can help you with this.
Request by letter, fax or e-mail possible
Of course, an application by letter or fax is always better in terms of proof. However, the tax office will also accept a simple e-mail.
If you only need a few more days or a week, you can also contact the relevant tax office by phone after the deadline has passed. You can easily find the contact details via our tax office search.
No entitlement to a deadline extension
There is no legal right to a deadline extension. The decision is up to the tax official. If the tax office declines it, you should try to submit the tax return on time.
Why is timely submission important?
Sect. 152 of the German Fiscal Code (AO) regulates when the tax office is obliged to impose a late submission surcharge. The tax officer has no more decision-making freedom, as was previously the case. Even if you actually expect a refund, you have to pay these surcharges and the tax burden can be estimated, which is often not in your favour.
In the sample letters section, Lohnsteuer kompakt provides you with numerous letters to your tax office. There you will also find the sample letter for requesting an extension of the deadline (Only in German).
It is best to apply for a tacit extension of the deadline. If you do not hear anything after that, your application has been approved.