Late-filing surcharge calculator: estimate § 152 AO fast

Q: How high is the late-filing surcharge under § 152 AO?

For each started month of delay, the surcharge is 0.25 % of the assessed tax reduced by the assessed advance payments and creditable withholding amounts, but at least 25 € per started month (§ 152 (5) AO). It is rounded down to full euros and is capped at 25,000 € (§ 152 (10) AO). Non-binding estimate; the Finanzamt's assessment governs.

Q: Does the minimum apply even if the tax is 0 euros?

Yes. The minimum of 25 € per started month may apply even if the assessed tax is 0 €. Whether and at what level a surcharge is set follows from § 152 AO. Information without guarantee.

Updated: July 2026 · non-binding estimate · eBilanz Fabrik (a tool, not tax advice)

You filed the corporate or trade-tax return — and with it the e-Bilanz — late, and you are wondering what it might cost? This free calculator estimates the German late-filing surcharge (Verspätungszuschlag, § 152 AO). It runs entirely in your browser; your entries are not transmitted. Important: the result is a non-binding estimate and not tax advice — only the Finanzamt's assessment notice governs.

Assessed tax (corporate or trade tax) The tax assessed in the notice, for whose return you filed late. Example: 10.000

€

Advance payments assessed and creditable withholding amounts These are deducted from the assessed tax (§ 152 (5) AO). If unknown, enter 0.

€

Delay in started months Every month begun counts in full. Example: 6 weeks late = 2 started months.

months

Non-binding estimate · not tax advice · the Finanzamt's assessment governs. The calculator reproduces the calculation rule of § 152 (5) AO. Whether a surcharge is set at all in your case, whether it is discretionary (§ 152 (1) AO) or prescribed by law (§ 152 (2) and (3) AO), and any exceptions or special features follow from § 152 AO. For a binding assessment of your individual case, consult your tax advisor.

What is the late-filing surcharge?

The late-filing surcharge (Verspätungszuschlag) is an ancillary tax charge that the Finanzamt can impose when a tax return is not filed, or not filed on time (§ 152 AO). It also affects the e-Bilanz under § 5b EStG, because the e-Bilanz is part of the corporate or trade-tax return. It is meant to encourage timely filing — and is levied on top of the actual tax.

How is the late-filing surcharge calculated?

The amount follows § 152 (5) AO. For each started month of delay, the surcharge is 0.25 % of the assessed tax, reduced by the assessed advance payments and the creditable withholding amounts — but at least 25 € per started month. The total surcharge is rounded down to full euros and is capped at 25,000 € (§ 152 (10) AO). As a formula:

Step	Rule (§ 152 AO)
Assessment base	assessed tax − advance payments − creditable withholding amounts (at least 0)
Per started month	0.25 % of the assessment base, at least 25 €
Total surcharge	monthly amount × started months
Cap	rounded down to full euros, at most 25,000 € (subsection 10)

Example: assessed tax 10,000 €, no advance payments, 3 started months → 0.25 % × 10,000 € = 25 € per month × 3 = 75 €. Since the minimum is likewise 25 € × 3 = 75 €, the result stays 75 €. Information without guarantee.

Discretionary or mandatory?

§ 152 AO distinguishes two situations. In many cases the Finanzamt may impose a surcharge — the assessment is then at its discretion (§ 152 (1) AO). In others the assessment is prescribed by law (§ 152 (2) AO), for example when the return was not filed within certain deadlines; there are exceptions to this (§ 152 (3) AO). The calculator only reproduces the amount under subsection 5 — whether a surcharge applies in your case is decided by the Finanzamt. Even with a tax of 0 €, the minimum of 25 € per started month may apply.

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FAQ

How high is the late-filing surcharge under § 152 AO?

0.25 % of the assessed tax (reduced by advance payments and creditable withholding amounts) per started month, at least 25 € per started month (§ 152 (5) AO), at most 25,000 € and rounded down to full euros (§ 152 (10) AO). Non-binding estimate; the Finanzamt's assessment governs.

Does the minimum apply even if the tax is 0 €?

Yes, the minimum of 25 € per started month may apply even if the assessed tax is 0 €. Whether and at what level a surcharge is set follows from § 152 AO. Information without guarantee.

Is this calculator binding?

No. The calculator provides a non-binding estimate and does not replace tax advice. The binding amount is set by the Finanzamt in its assessment notice; in some cases the assessment is discretionary (§ 152 (1) AO), in others it is prescribed by law (§ 152 (2) and (3) AO).

How do I avoid the late-filing surcharge?

By filing the tax return and the e-Bilanz on time. With eBilanz Fabrik you transmit the e-Bilanz to the Finanzamt via ERiC and receive the Transferticket as proof — in under 10 minutes, from 24,95 € per filing.

eBilanz Fabrik is a transmission tool and gives no tax advice. Registered ELSTER software vendor; transmission takes place via the official ELSTER interface (ERiC). The calculator provides a non-binding estimate without guarantee; the statutory rules (in particular § 152 AO) and the Finanzamt's assessment notice govern. For a binding assessment of your individual case, consult your tax advisor.