Germany opens over 11,000 tax evasion cases and enforces late‑filing surcharges

In 2024 German tax authorities launched more than 11,000 criminal proceedings for tax evasion, imposing severe penalties that can include fines and imprisonment. Taxpayers may avoid prosecution through a timely self‑disclosure, but must have sufficient funds available to cover potential liabilities. The Federal Fiscal Court (BFH) also ruled that a surcharge for late submission of a profit determination statement is mandatory, irrespective of the partners’ tax burden. Together, these measures underscore a stringent approach to tax compliance in Germany.