Verspätungszuschläge

In einer umfangreichen Veröffentlichung äußert sich das Bayerische Landesamt für Steuern zu Einzelheiten bei der Festsetzung von Verspätungszuschlägen, zu den tatbestandlichen Voraussetzungen, zu formalen Fragen des Verspätungszuschlags sowie zu den Grundsätzen der Ermessensausübung (Bayerisches Landesamt für Steuern vom 25.2.2008, S 0323 - 7 St 41 M). Achtung: Für die Abgabe der Steuererklärungen ab dem Veranlagungszeitraum 2018, also ab 2019, gelten Neuerungen. Diese finden Sie in dem Beitrag Steuererklärung: Bis wann müssen Sie die Einkommensteuererklärung abgeben? (dort unter Punkt 3.)

1. Zweck des Verspätungszuschlags

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2. Tatbestandliche Voraussetzungen

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2.1. Erklärungspflicht

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2.2. Verspätete Abgabe/Nichtabgabe

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2.3. Kein Verspätungszuschlag bei schuldlosem Versäumnis

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3. Ermessensausübung

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3.1. Festsetzung dem Grunde nach

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3.2. Festsetzung der Höhe nach

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4. Zeitpunkt der Festsetzung

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5. Adressat

5.1. Grundsatz

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x.x.x.x. Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x Xx. xx XX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx xx XX xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xx. x xxx Xx. x XXx. Xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x XXx. Xxxxxx xx xxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxx XX xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxx. Xx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxx XX xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx xxxx XX X. xxxx.

x.x.x.x. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

Xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x XXxX xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx. x.xx.

Xxxx xx x Xxx. x Xxxx x XxxXxX xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxx xxxxxxxxxxxx.

Xxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxx xxx XX xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

Xxx XXXxXxxxxxxxxxxxxx xxxxx xxx. xx xxx Xxx. x Xxxx x XXX xx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxx xxx XX xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

x.x.x.x. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx.

x.x.x. Xxxxxxxxxxx Xxxxxxxx

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx xXxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xx Xxxxxxxxxxxxxxx xx.X. xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. x xxx XXXX xx xx xxx, Xx. xx.

x.x.x. Xxxxxxxxxx XxxX xxxxx Xx XX

Xxx xxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxx Xx XX xxxx xxx XX xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxXxxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx xxxx XX X. xxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xx. x.x.x.x, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xx. x.x.x.x.

6. Verspätungszuschlag bei Änderung des Steuerbescheides

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx XX xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx. xxxx xx xxx Xxx. x XX xxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx. Xxxx xxx xx xxXxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx. Xxxxxxxx x xxx. xxxxxx xxxx xxxxx xxx Xxxxxxxx x xxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx. xxxxxxxxxxxx Xx. x.x.x.xx.

Xxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxx xxxxx, xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxx xxxx. XXXX xx xx xxx, Xx. xx.

Xxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx XX, xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xx. Xxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxxx xxxx xx xxx XX xxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx.

7. Einspruchsverfahren

7.1. Auslegung von Anträgen

Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx, xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx XX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

7.2. Erneute Prüfung der Ermessenskriterien

Xx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxx xxxx xxxxxx xx xxxxxx, xx xxx. xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx. xx xxx Xxx. x Xxxx x XX xxxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

7.3. Zeitpunkt der Einspruchsentscheidung

Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxx xxxxxxxxxx xxxxxx, xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx. XXxXxxxxx, Xxxxx x xx xx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

8. Herabsetzung bzw. Bestätigung des Verspätungszuschlags während des Klageverfahrens

Xxx xxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xx. Xxx xxxx Xxxxxxxxxxx xxxx xxx. xx xx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXXx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx, XXxXx xxxx XX X. xxxx. Xx xxx Xxxxxxx, xx xxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxx XXX xxxx xxx XX xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

9. Erklärungspflicht wegen Kurzarbeitergeld

Xx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxx xxxxxxxxxx, xxxxxxx xxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx.

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Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx: Xx xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx x xxxxxxxxxx xxx xxxxx Xxxx x, xxxxxxxxxxxxxxxxxxxx xx XXX xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx. Xxxxxx xxx xxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxx. Xxxxxxx xxxx xxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxx "Xxxxx" xxxx "Xxxxxxxxxxxxxx" xxxxxxxx xxx xxx Xxx. x xxx Xxx. x XXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxx xx x. xxxx x. Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxxx. Xxx xxxxx xxxx xx x. Xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx XXX xxxx xxxxx xxxxxxxxx Xxxxx xxxxxx xxxxxxx. Xxx xxxx xxxx xxxxxxxxxx xx Xxxxxx x xx XXX x xxx XXX. Xxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx x"Xxxxxxxxxxxxxxxxxx"x.

Gilt die Festsetzung des Verspätungszuschlages ausnahmslos?

Xx xxxx xxxxxx xxxxxx Xxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxxxxxx, xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx x XXX xxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx xxxxxxxx xxxx Xxxxxxxx, xxx xxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

Werden zusätzlich Nachzahlungszinsen festgesetzt?

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx "Xxxxxxxxxxxx", xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx"x. Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx. Xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx x. Xxxxxxx xxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx x,xx Xxxxxxx xxx Xxxxx xxxxxxx xxxxxx.

Was geschieht bei Nichtabgabe der Steuererklärung?

Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxx xx xxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxx Xxxxx, xxxxxxxxxxxx xxx Xxxx, xx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxx xxxx xxxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx: Xxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx x xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx. Xx xxxxxxxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxx.

Was können Betroffene tun?

Xxxxxxxxx xxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxx xxxxxx, xx xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxx"xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx."xxxxxxXxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxx xxx, xxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxx: Xxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx "xxxxxxxx".

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