The extra charge for late payment is an additional charge, which is levied for the case of the late payment of a fee, a contribution or a tax. With fees the administrative proceedings laws plan often a cheapness regulation, thus the possibility of refraining from the collection. For contributions and taxes the extra charge for late payment develops against it for strength of law and thus without Ermessensfreiheit on the part of the determining authority. The technical term legally correct in these cases reads that "“because of late payment an extra charge for late payment is incurred the loss"”.

Purpose objective

The extra charge for late payment pursues the goal of stopping the citizen for the timenear fulfilment of its liabilities. Apart from a Straffunktion also appropriate interest charges of the demand are intended. The moreover one the addition is to cover extra costs, which result from reminding and monitoring activities.

Extra charge for late payment in the German administrative law

The German administrative law actual dependent on the distribution of the authority - both by federation and Landesgesetze, and by local statutes regulated.

Extra charge for late payment on administratives expense

According to the legislation and administrative authority there is a multiplicity from places of discovery to the legal regulation of the extra charges for late payment in the administrative expense procedure. The differences in the individual legal rules are however only slight. Most regulations plan an open amount of more than 50 "€ and a rounding again on 50,00 "€. The height of the addition is throughout with 1 per cent month of the delay of payment ever begun. An example of the legal regulation of the extra charges for late payment in the administrative expense procedure offers "§ 7a of the administrative expense law of Lower Saxony (NVwKostG):

• (1) If the costs are not paid up to the expiration of a monthly after the day of maturity, then an extra charge for late payment can be raised from one per cent of the backward amount for each begun month of the default, if these fifty euro exceeds. For the computation of the extra charge for late payment the backward amount on fifty euro is to be rounded off downward.
• (2) When day, on which a payment was paid, applies
  • 1. when delivery or transmittal of currencies at the cash or cashier's office responsible for the cost creditor the day of the entrance;
  • 2. during transfer or deposit on an account of the cash or cashier's office responsible for the cost creditor the day, on which the amount of the cash or cashier's office is credited.

Extra charge for late payment on contributions

Extra charge for late payment on taxes

The extra charges for late payment count to the fiscal additional service i.S.d. "§ "§ 240 AO offer 3 exp. 3 the AO, the legal basis: If a tax is not paid up to the expiration of the day of maturity, then an extra charge for late payment is to be paid of the backward tax amount rounded off of 1 per cent for each begun month of the default; to round off is prescribed for extra charge for late payment on next by 50 euro divisible Betrag.Weil the emergence legally, without Ermessensfreiheit and independent of being to blame for the debtor is, applies a close time: An extra charge for late payment is not raised with a default up to three days, if the deposit takes place by bank credit transfer.

Example calculation

Appointment

Extra charges for late payment on taxes require no appointment by act of administration, but develop for strength of law. Only in case of the obligatory recovery under certain conditions achievement requirement is necessary.

Decree

The collection of incurred the loss extra charges for late payment can be inequitable for material or personal reasons and thus the possibility for a decree of the represent.

Personal cheapness reasons are to be accepted in the following cases:

In the case of sudden illness of the debtor, if it were prevented from the punctual payment thereby and it were not possible it since its illness up to the expiration of the time fixed for payment to assign a representative the payment,

with a punctual taxpayer, an obvious mistake is suffused to who.

A decree for material cheapness reasons is possible, if the collection of the extra charges for late payment is not to be justified no more regarding the purpose, because their emergence the valuations of the legislator contrary-runs. This can be given in the following cases:

If the extra charges for late payment are allotted to one period, in which the debtor was insolvent free of doubts and insolvent.

If the conditions for a decree or a deferment of payment free of interest of the principal debt which can be paid (fee/contribution/tax) were present, even if no request were set to decree or deferment of payment.

No material iniquity is present however, if an original appointment answer is amended. After the express legal regulation the abolition or change of an appointment does not lead to the alteration of the extra charges for late payment incurred the loss up to then.

Demarcation

The extra charges for late payment are too to distinguish from

• Extra charge for delayed payments, which can be determined with not punctual delivery by tax declarations,
• Obligation funds, which can be threatened and determined for the penetration by requirements and asserting of obligations, in particular to the delivery of tax declarations and co-operations in the manager averaging procedure,
• Interest charges of demands for tax oh,
• Reminder costs, which can be computed within the private-private sector with the production of a payment reminder.

Articles in category "Extra charge for late payment"

We found here 8 articles.