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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.

How to respond

Response types

  • Confirm receiptAbgabe der Steuererklärung (Erfüllung der Erklärungspflicht) · § 149 AOForm: The prescribed official return form for the tax type; electronic transmission via Mein ELSTER where §§ 25(4) EStG / 18(3) UStG and similar provisions make it obligatory
  • Ask for more timeAntrag auf Fristverlängerung · § 109 AO
  • Ask for clarificationMitteilung, dass keine Erklärungspflicht besteht / Anzeige der steuerlichen Vertretung · § 149 AO (Erklärungspflicht); § 80 AO (Bevollmächtigte); § 149 Abs. 3 AO (verlängerte Frist bei Beratung)Form: Vollmacht nach amtlichem Muster where an agent is notified (§ 80 AO); no form for the plain notification

Where and how

  • Brief / Postweg
  • Einschreiben (Übergabe-Einschreiben / Einschreiben mit Rückschein)
  • Telefax
  • Mein ELSTER — Formular "Einspruch"
  • beA / beBPo (besonderes elektronisches Anwaltspostfach / Behördenpostfach)
  • Einfache E-Mail
  • De-Mail
  • Erklärung zur Niederschrift bei der Behörde
  • Telefon

What makes it count

A response is in time only when it has actually REACHED the authority (Eingang/Zugang) before the deadline expires — the date of posting or the postmark is irrelevant — except that a filing lodged with the wrong tax office still preserves the deadline under §357(2) AO, and a missed deadline can be cured by Wiedereinsetzung in den vorigen Stand under §110 AO where the person was prevented without fault (apply within one month of the obstacle falling away and perform the missed act at the same time; one-year absolute cut-off).

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.