As with each tax year, the tax authorities select and pre-announce a specific item related to the tax return which they will check with extra attention. This is a so called control theme (‘controlethema’). For example the control themes for the years 2008, 2009 and 2010 were respectively: the deduction of donations (2008), the deduction costs of living regarding children (2009) and private misusage of the company car (2010). The State secretary of Finance has anounced the control theme for the year 2011: timely filing of the tax return. Read more by clicking on the article title…
In case the tax return is filed after the final deadline, being after a reminder and a subsequent warning, the tax authorities will in principle automatically impose a fine due to negligence of the tax payer. The height of this fine will mostly depend on the possible negligence record of the tax payer. For a first time overdue filing of a tax return the maximum fine is EUR 226. In case of a repeated late filing the fine could be increased to EUR 984. For frequent cases of late filing the fine can be as high as EUR 4,920 (!)
We offer our clients a free of charge possibility to be taken up in our filing extension ruling, meaning that your 2011 personal income tax return is to be filed before May 1st, 2013. The normal filing deadline for your 2011 personal income tax return will probably be set on April 1st, 2012.
Please contact us for a competitive fee quotation to prepare your personal income tax return.
