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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6. Verspätungszuschlag bei Änderung des Steuerbescheides

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7. Einspruchsverfahren

7.1. Auslegung von Anträgen

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7.2. Erneute Prüfung der Ermessenskriterien

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7.3. Zeitpunkt der Einspruchsentscheidung

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8. Herabsetzung bzw. Bestätigung des Verspätungszuschlags während des Klageverfahrens

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