Germany tax filing deadline missed, penalties and interest avoidance guidance

The deadline to submit the 2024 income‑tax return in Germany was 30 April 2026. Taxpayers who file after this date face late‑filing surcharges and interest on any tax due. Interest begins on 1 June 2026 at a rate of 0.15 percent per month and is calculated only for full months after the missed deadline.

Jana Bauer, managing director of the Federal Association of Income‑Tax Assistance Centres (BVL), advises that taxpayers can avoid these interest charges by making a voluntary pre‑payment of the expected tax amount before 30 June 2026 and notifying the tax office of this payment. The same principle applies to the 2025 assessment period, whose filing deadline runs until 31 July 2026 (or 1 March 2027 with professional assistance), with interest starting on 1 April 2027.

The guidance applies to all German taxpayers required to file the 2024 return, estimated at several million individuals, and outlines a practical method to mitigate additional financial burdens caused by late filing.