The article was written by Marco Schader, partner at our Frankfurt office, and Sebastian Fuß, senior consultant at our Duesseldorf office.
Due to the Corona pandemic, the tax return filing deadline, for cases in which the taxpayer is advised by a tax advisor, have been extended.
Extension of the deadline for German tax returns for the 2019 assessment period
For tax returns within the meaning of Article 149 section 3 German fiscal code (e.g. income tax returns) prepared by a consulting profession, the deadline is extended until August 31, 2021 for the 2019 assessment period only. The extension is made ex officio. Therefore, it is not necessary to apply for an extension of the deadline. The deadlines for filing tax returns in advised cases may be extended further only if the taxpayer and its representative or agent are or were demonstrably prevented, through no fault of their own, from meeting the tax return filing deadline.
The deadlines for the above-mentioned tax returns, without a consulting profession, are not extended. However, the declaration deadline may be extended upon request. It is irrelevant whether or to what extent the taxpayer is responsible for the failure to meet the deadline. The only decisive factor is whether it would be unreasonable to allow the legal consequences associated with the expiry of the deadline to occur.
Extension of the interest-free grace for the 2019 assessment period
The interest period for interest on tax payments and tax refunds pursuant to Article 233a of the German Fiscal Code ("full interest") does not begin until October 1, 2021 - for the 2019 assessment period only.