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Germany: Proposed extension of tax return deadline for 2019 (COVID-19)

Germany: Proposed extension of tax return deadline

A draft bill presented in the lower house of the German parliament (Bundestag) would extend the tax return deadline for the 2019 assessment period—a proposal intended to address challenges presented by the coronavirus (COVID-19) pandemic.

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The draft bill notes that the COVID-19 pandemic presents particular and additional challenges related to the statutory tax return deadline for the 2019 tax period. Specifically, for tax and assessment returns prepared by tax professionals, the bill would allow a longer processing period in light of this exceptional situation, without requiring application or bearing any consequences in the form of late filing penalties or interest.

As a solution, the draft bill provides for a six-month extension of the 2019 tax period—which normally ends at the end of February 2021—unless the tax return was requested beforehand by the competent tax office in the taxpayer’s specific case.

At the same time, the regular 15-month interest-free grace period would be extended by six months for the 2019 tax period, and would apply equally to interest on refunds and back taxes.
 

Read a February 2021 report [PDF 357 KB] prepared by the KPMG member firm in Germany

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