If you file before the tax office writes to you, you pay a surcharge, not a penalty: 1% of the tax plus 1% per full month late, 15% after twelve months, with late-payment interest from then on. The sooner you file, the less it costs.
- The surcharge is cut by 25% if you pay the tax when you file, then the surcharge within the period the tax office's notice gives you.
- Late-payment interest: 4.0625% a year in 2026.
- Once the tax office has written to you, it becomes a penalty: 50% to 150% of the unpaid tax, plus interest.
- A late return with zero tax costs a fixed fine: €200, halved to €100 if you file before any letter.
- A return asking for a refund is never late within its four years.
What to do now
File each missing return as soon as you can, owner by owner. See what each year costs with our free missed-years calculator, or let us catch up for you.