> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# What is the penalty payment?

The penalty payment is a financial sanction imposed by the tax office for not submitting tax returns by the due date. The amount of the penalty depends on the severity of the delay and may be set after notification to the taxpayer or the tax debtor.