German late-payment surcharge: what does paying tax late cost?
Additional income tax, vehicle tax, child benefit to be repaid: if you do not pay by the due date, you pay extra (Säumniszuschlag). See month by month how much.
The rule
- For every month begun after the due date: 1 % of the amount outstanding, rounded down to the nearest 50 € (§ 240 Abs. 1 S. 1 AO).
- Up to 3 days late costs nothing (§ 240 Abs. 3 S. 1 AO) – except for cash or cheques.
- For a bank transfer, payment counts on the day it is credited to the tax office; for direct debit, on the due date (§ 224 Abs. 2 AO).
Example: 1,234.56 € additional tax is rounded down to 1,200.00 €; every month begun costs 12.00 €.
What about an objection?
An objection (Einspruch) to the notice does not change the due date. If you do not want to pay before the objection is decided, you must apply for that at the tax office. If you cannot pay, ask for a deferral or instalments – ideally before the due date. More: Tax assessment.
General information, not tax advice. Broadcasting fees and social security contributions have their own rules.