Every German who must file a tax return faces a fixed deadline, and the tax code puts a price on missing it. If an annual return is not filed within 14 months after the end of the year, the tax office as a rule has no choice. A Verspätungszuschlag, a late-filing surcharge, ist … festzusetzen, must be imposed. It is 0.25 percent of the tax still owed for each month or part of a month of delay, but at least 25 euros for each month or part of a month.