What is surcharge for late submission of the various returns?

The surcharge for late submission of various returns is a charge imposed on the taxpayer or tax debtor in the event of non-compliance with tax return submission deadlines. It can amount to up to 10 % of the assessed tax.

In the event of a late or inaccurate declaration of 1.000 € or more in terms of withholding tax on savings income, the paying agent incurs an automatic penalty of 0,5 % of the shortfall.

Updated on: 09/04/2024