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What happens if the tax advisor submits the tax return too late?

What to do if a tax consultant submits the tax return too late?

If a tax consultant does not properly fulfill his duty to «promote the punctual filing of the tax return with advice and action», he must reimburse his client for the late surcharges and interest on arrears payments caused by this. This was decided by the Düsseldorf Higher Regional Court on April 29, 2003 (Az: 23 U 121/02).

How long does a tax consultant have for the tax return?

The essentials in brief. You have more time for your 2021 tax return than in other years, namely until October 31, 2023 (instead of July 31). If you get help from a tax consultant or an income tax assistance association, the submission deadline for 2021 is even extended to March 31, 2023.

What happens if you submit your tax return too late?

Amount of the late fee

The late payment surcharge is 0,25 percent of the assessed tax, but at least 25 euros per late month. A maximum surcharge of EUR 25.000 is due for late delivery.

Can I report my tax advisor?

If talks with your tax advisor are unsuccessful and you believe that your tax advisor has violated his/her professional duties, you can submit a written complaint free of charge to the Westfalen-Lippe Chamber of Tax Advisors, Erphostraße 43, 48145 Münster.

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Can accountants make mistakes?

Accountant mistakes are not uncommon. However, exact figures are difficult to obtain. According to a popular statistic, a tax consultant reports a liability case every five to six years.

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Who is liable for mistakes made by the tax advisor?

Even if necessary receipts are missing, submitted too late or are not suitable, the taxpayer is responsible for this. The tax office demands additional payment and late payment surcharge from him, even if the tax advisor gave wrong advice.

When is there a late fee?

The state office also states: In the event of the late submission of the 2020 tax return, the tax office must generally levy a late fee if it is not received by the tax office until after May 31.05.2022, XNUMX and an additional payment is determined in the tax assessment.

When is a late fee charged?

From August 2020 to March 2021 there is a delay of eight months. Since the late payment surcharge is at least 25 euros per month of delay, the tax office must set at least 200 euros as a late payment surcharge. However, depending on the tax assessed, this can also be higher.

What to do about late payment?

If the taxpayer does not agree with the decision of the tax office, he can appeal against the late payment penalty. He has one month to do this from the day on which he received the relevant tax assessment notice. The objection must be made in writing.

By when to submit your 2020 tax return with a tax consultant?

The 2020 income tax return must therefore be submitted regularly – if there is an obligation to submit it – by October 31, 2021 in cases where no advice has been given and by May 31, 2023 in cases where tax advice has been given.

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How high can the late payment surcharge be?

The essentials in brief. If you have to submit a tax return and either do it late or not at all, the tax office can set a late fee. The late payment surcharge is at least EUR 25 per month and is limited to an amount of EUR 25.000.


When is the 2021 tax return deadline?

The deadline for filing the tax return for tax year 2021 would normally be July 31, 2023. Since that day falls on a Sunday this year, you would have had until August 1 to submit the forms. The federal government has extended this deadline to October 31, 2023.

Can a tax advisor be held liable?

The tax consultant can therefore be held liable for gross errors and the consequential damage caused by incorrect advice — however, this usually requires a court proceeding and the possibility of being able to prove his omission or error at all.

What is the tax advisor liable for?

The tax consultant is liable to his client for a breach of duty for which he is responsible, based on § 280 (1) BGB, if he culpably caused damage in the performance of his work.

When can the tax office charge a late fee?

A late fee may be charged if you do not meet the tax return filing deadline. A late surcharge is possible for the income tax return as well as for the corporation tax return, trade tax return, sales tax return and inheritance tax return.

When will the first reminder come from the tax office?

According to the provisions of the Fiscal Code, the enforcement debtor should generally be reminded of a payment period of one week before enforcement begins. The debtor is reminded of his obligation to pay, stating the reason for the debt.

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What is the penalty for not filing a tax return?

If you have to file a tax return and miss the deadline of July 31, a late fee of 0,25 percent of the tax liability may be due, but at least 25 euros per month. If you submit in March of the following year or later, you must pay in any case.

How many tax return reminders?

4 Missed Deadlines. Taxpayers who do not submit the tax return on time will be reminded.

Is it tax evasion if you don’t file a tax return?

Anyone who is obliged to submit a tax return and does not comply with this obligation within the statutory deadlines can, in the worst case, be guilty of tax evasion.

When does the tax office ask for the tax return to be submitted?

If the tax office wants a tax return from you, you have to react. Background: The tax office always reports, for example, when it has received a so-called control notification about income that can have a tax effect — for example through inheritance, gifts or interest income.

Who has to pay the late fee?

Anyone who is obliged to submit a tax return and needs more than 14 months to do so after the end of the tax year must pay! It is to be expected that a late payment penalty will be imposed, as well as a penalty payment and a tax estimate.

How do I verify my tax advisor?

75 percent of clients find their tax advisor through a personal recommendation. The Federal Chamber of Tax Advisors at and the German Association of Tax Advisors (DStV) at also help with the search on the Internet.

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What are the duties of a tax advisor?

Tax Advisor’s Duties. Within the scope of his mandate, the tax consultant has the duty to advise his client comprehensively, to inform him without being asked about all significant tax details and their consequences and to protect him from damage as far as possible.

Can you trust tax advisors?

Tax consultants even enjoy a trust bonus

As a tax consultant, you even have an advantage over other industries when it comes to trust. Most clients give tax advisors a small bonus of trust. You rely on a tax consultant who knows his trade.

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