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Tax · Germany

Erinnerung an die Abgabe der Steuererklärung — the Finanzamt is waiting for a return

This letter from the Finanzamt says a tax return it expects from you has not arrived, and it sets a date by which the return must be filed. It is a reminder — the sanctions come only if it stays unanswered.

How serious: routineAlso called: Erinnerung zur Abgabe, Aufforderung zur Abgabe der Steuererklärung

The Finanzamt believes you are obliged to file a tax return — for example as a freelancer, or after certain wage-tax constellations — and its records show no return. This letter names the missing return and sets a filing date.

The background deadlines are statutory: obliged filers must file seven months after the year's end — that is, 31 July of the following year — or, with a tax advisor, by the last day of February of the second following year (AO §149).

The letter itself usually already lists what can follow: Verspätungszuschlag, Zwangsgeld, and Schätzung. None of these has happened yet — this is the reminder stage.

Who sends it

Your local Finanzamt (tax office).

Finanzamt letterhead, a subject line like 'Erinnerung an die Abgabe der Einkommensteuererklärung 2025', your Steuernummer, a filing deadline, and warnings about Verspätungszuschlag, Zwangsgeld, and Schätzung if you do not file.

The deadline

There is no single statutory deadline for this letter — the filing date is the one the Finanzamt sets in it. The underlying statutory filing deadlines are in AO §149: seven months after the year's end for obliged filers, or the last day of February of the second following year with a tax advisor.

If you do nothing

The Finanzamt can then do three things: set a Verspätungszuschlag — 0.25% of the assessed tax per started month of delay, minimum €25 per month for annual returns, up to €25,000 (AO §152); threaten and impose a Zwangsgeld of up to €25,000 to force filing (AO §§328, 329, 332, 333); and estimate your tax bases (AO §162) — with the filing duty still remaining afterwards (AO §149 Abs. 1 Satz 4).

How it escalates

  1. 01A Verspätungszuschlag accrues (AO §152).
  2. 02A written Zwangsgeldandrohung with a deadline follows (AO §332), then the Zwangsgeld is imposed (AO §333).
  3. 03A Schätzungsbescheid can be issued: the Finanzamt estimates your income, usually to your disadvantage (AO §162).
  4. 04The estimated tax is collected and enforced like any assessed tax (AO §240, §259).

Your options, procedurally

  • The return can be filed by the date in the letter — electronically or on paper, depending on your obligation.
  • A filing extension (Fristverlängerung) can be requested from the Finanzamt in writing before the deadline passes.
  • If a tax advisor (Steuerberater) or Lohnsteuerhilfeverein is engaged, the longer advisor deadline of AO §149 may apply — the Finanzamt can be told who represents you.

Common questions

Is this already a fine?

No. It is a reminder with a filing date. A Verspätungszuschlag, a Zwangsgeld, or an estimate can follow only if the return still does not arrive.

What are the normal filing deadlines?

For obliged filers, seven months after the year's end — 31 July of the following year. With a tax advisor, the last day of February of the second following year (AO §149).

How high can the sanctions get?

The Verspätungszuschlag is 0.25% of the assessed tax per started month, at least €25 per month for annual returns, capped at €25,000 (AO §152). A Zwangsgeld can reach up to €25,000 (AO §329).

Sources

Facts verified against the sources below on 28 August 2026.