The short answer. A reminder (Erinnerung) is the German tax office (Finanzamt) telling you that a return it expects from you has not arrived, and asking you to file it by the date in the letter. It is not a bill. File the missing return before that date, or ask for more time before the date passes. Ignored, it can lead to a late-filing surcharge, a coercive fine and an estimated tax assessment.
What the notice says
Wording varies by tax office, so read the periods and the date printed in your own letter. These are the lines of law the reminder rests on:
Zur Abgabe einer Steuererklärung ist auch verpflichtet, wer hierzu von der Finanzbehörde aufgefordert wird.
"Anyone the tax office asks to file a return is obliged to file it."§ 149(1) of the German Fiscal Code (Abgabenordnung, AO)Die Verpflichtung zur Abgabe einer Steuererklärung bleibt auch dann bestehen, wenn die Finanzbehörde die Besteuerungsgrundlagen nach § 162 geschätzt hat.
"The duty to file a return remains even if the tax office has estimated the figures."§ 149(1) AO
What it means
A return the tax office expected is missing. Once you are registered, German law sets the dates:
- A monthly or quarterly VAT return (UStVA) is due on the 10th day after the period ends (§ 18(1) UStG), or one month later if you hold a permanent deadline extension (Dauerfristverlängerung). If that day is a Saturday, Sunday or public holiday, it moves to the next working day (§ 108(3) AO).
- The annual VAT return (Umsatzsteuererklärung) is due by 31 July of the following year, or by the end of February of the second following year when a tax advisor prepares it (§ 149(2) and (3) AO).
Being asked is enough. Under § 149(1) AO, anyone the tax office asks to file a return has to file it, even if they believed they did not need to.
A reminder to file is not a payment reminder. A letter about an unpaid amount is a different step: before collecting, the tax office normally sends a payment reminder (Mahnung) with a one-week payment period (§ 259 AO). An Erinnerung about a return asks for the filing.
What to do, and by when
- The date in the letter is your deadline. Where the letter sets a period instead of a date, the period starts on the day after the letter counts as received (§ 108(2) AO). A letter posted within Germany counts as received on the fourth day after posting; one posted to an address abroad, one month after posting (§ 122(2) AO). A period that ends on a Saturday, Sunday or public holiday runs to the next working day (§ 108(3) AO).
- File the missing return or returns for exactly the periods the letter names.
- If you cannot make the date, ask for more time before it passes. Deadlines set by the tax office can be extended, and in fairness cases even after they have run out (§ 109(1) AO).
- Write in German. The official language of the German tax administration is German (§ 87(1) AO), and the office can ask you for a translation of anything you send in another language.
What happens if you ignore it
- Late-filing surcharge (Verspätungszuschlag), § 152 AO. For a monthly or quarterly VAT return it is at the tax office's discretion: the law names the length of the delay, how often you were late and the amount of tax as the factors, and sets no percentage. The ceiling is €25,000 per return. For the annual return the scale is 0.25% of the assessed tax (after prepayments) per started month of delay, at least €25 per started month, and the surcharge becomes mandatory if the annual return is not filed within 14 months after the end of the year (§ 152(2) AO).
- Coercive fine (Zwangsgeld), §§ 328 to 332 AO. To force a filing, the tax office can impose a fine of up to €25,000 each time. It has to threaten it in writing first, name the amount and give you a reasonable period.
- Estimated tax assessment (Schätzbescheid), § 162 AO. If the figures do not arrive, the tax office estimates them. Your duty to file stays in place even after the estimate (§ 149(1) AO).
- Late-payment surcharge (Säumniszuschlag), § 240 AO. Once a return or an estimate fixes the tax, any amount not paid on time costs 1% per started month.
Got an Erinnerung and cannot read it?
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Frequently asked questions
Is an Erinnerung from the Finanzamt a fine?
No. It asks you to file a return. A late-filing surcharge, if one is set, normally comes later together with the tax assessment (§ 152(11) AO).
Can I get more time to file?
Yes, you can ask. Deadlines set by the tax office can be extended, and in fairness cases even after they have expired (§ 109(1) AO). Ask before the date in the letter passes.
Can I reply to the Finanzamt in English?
The official language of the German tax administration is German (§ 87(1) AO). The tax office can ask for a translation of anything sent in another language.
What is the difference between an Erinnerung and a Mahnung?
An Erinnerung about a return asks you to file it. A Mahnung is a payment reminder: before collecting an unpaid amount, the tax office normally sends one with a one-week payment period (§ 259 AO).
What happens if I ignore a reminder to file?
The tax office can set a late-filing surcharge (§ 152 AO), threaten and impose a coercive fine of up to €25,000 (§§ 329, 332 AO), and estimate your tax (§ 162 AO). The duty to file remains even after an estimate.
Related guides:
General information on German law and on the platforms' and carriers' own published terms, as of October 2026. It is not advice on your case: your own notice and the deadline printed in it are what count.