Fallen Zinsen bei später Steuererklärung an?
Wenn ich am 31 Mai 2025 durch meinen Steuerberater meine Steuererklärung für 2023 abgeben lasse muss ich dann Zinsen bezahlen weil ich es so spät abgegeben habe oder nicht?
Wenn ja wieso muss man Zinsen bezahlen obwohl man es fristgerecht abgibt
Interest:
The interest rate shall begin 15 months after the end of the calendar year in which the tax was incurred.
The fixed tax, reduced by the tax deduction amounts to be calculated, is decisive for the calculation of interest rates, the corporation tax to be calculated and the advance payments fixed until the beginning of the interest rate cycle (different amount).
If no repayment is fixed, no interest will be charged/paid
As a result of the delays due to the Corona Pandemie, the interest rate is shifted in a similar way to the discounted periods.
https://www.gesetze-im-internet.de/ao_1977/_233a.html
And if I deduct a day before the 15 months and the tax office then needs to work for a long time I still have to pay interest or then the tax office itself is to blame if they need to work for so long
Yeah, you have to.
Even if you don’t pay the already known repayment from you