For a German 2024 tax return, the main late-filing penalty is usually 0.25% of the assessed tax per started month, with a minimum of €25 per month and a maximum of €25,000. If you ignore requests to file, the tax office can also use a coercive fine of up to €25,000, and it may estimate your tax against you.

Deadlines

For many taxpayers, the 2024 return was due by July 31, 2025 ; if filed with a tax advisor or tax-help association, the deadline was extended to April 30, 2026.

Penalties

  • Late-filing surcharge: 0.25% of the assessed tax per started month, minimum €25 per month, maximum €25,000.
  • Coercive fine: can be threatened and imposed if you do not submit the return, up to €25,000.
  • Estimated assessment: if you do not file, the tax office can estimate your tax, which often works against you.

Timing in 2026

For the 2024 tax year, the late-filing surcharge becomes mandatory once the return is filed later than the end of February 2026, according to the tax- office guidance cited in the results.

Simple example

If your assessed tax is €4,000 and you file 3 months late, the surcharge would be about €30 per month, so roughly €120 total, because 0.25% of €4,000 is €10 but the €25 monthly minimum applies.

Practical note

If you already received a reminder or penalty notice, the usual next step is to file as soon as possible, because further delay can trigger stronger enforcement measures.

TL;DR: Late filing in Germany can mean a monthly surcharge, possible coercive fines, and an unfavorable estimated assessment; for 2024 returns, 2026 is already in the zone where late penalties can become mandatory.