German Federal Tax Court mandates late‑filing penalty despite no tax due

The Federal Fiscal Court (Bundesfinanzhof) ruled that a late‑filing surcharge must be imposed for a delayed partnership tax return even when the assessed tax does not exceed prepaid amounts. The court held that the tax office had no discretion to waive the surcharge and must apply it to the responsible partners under § 152 AO.

In a separate decision, the Federal Court of Justice (Bundesgerichtshof) clarified that a debtor compelled to give a declaration is deemed to have delivered it once an enforceable order is issued under §§ 726, 730 ZPO. The ruling affects the procedure for deleting a mortgage‑backed loan in the land register and the bank’s claim for the borrower’s consent to re‑enter the lien.