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.
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
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