Missed the tax deadline: what you should do now

First steps after a missed deadline

As soon as you realise that you have missed the deadline, you should not wait but act as quickly as possible. Often the tax return can still be filed after the deadline has expired, before further measures take effect.

In many cases, it is also possible to request a short extension of the deadline retrospectively, provided the tax administration has not yet sent a formal reminder. A brief phone call or a written message can already help here.

What matters is open and objective communication with the responsible authority. Tax administrations are generally interested in a correct and complete assessment and are often cooperative when given a plausible reason, provided the delay does not occur repeatedly.

How the reminder procedure works

If the deadline passes without a response, the tax administration usually sends a reminder with a newly set, short grace period. This reminder should be taken seriously, as it is usually associated with a fee.

If the grace period is not met either, the tax administration may proceed to a discretionary assessment. In doing so, it estimates income and assets according to its due discretion, which as a rule leads to an estimate that is less favourable for the taxpayer.

The precise design of the reminder procedure, in particular the length of the grace period and the amount of any fee, is regulated at cantonal level and can therefore differ from canton to canton. The specific details can be found in the reminder letter itself.

• First reminder with a grace period
• Possible disciplinary fine in the event of repeated default
• Discretionary assessment in the event of continued inaction
• The option of an objection against the assessment remains

What a discretionary assessment means

In a discretionary assessment, the tax authority estimates the relevant factors because no tax return, or no complete tax return, has been submitted. The estimate is based, among other things, on prior-year figures or empirical values from comparable cases.

Such an assessment can be contested, but special and sometimes stricter formal requirements apply to the objection. A careful statement of reasons supported by evidence is decisive.

Since a discretionary assessment is often based on estimates, it can in individual cases deviate significantly from the actual circumstances. Anyone who believes that the estimate does not reflect reality should substantiate the objection with documents that are as complete as possible, for example the subsequently submitted salary certificate or other receipts.

How to meet deadlines better in future

To avoid defaulting again, it helps to note deadlines in your calendar early and to collect documents during the year. This leaves enough time to complete the return carefully.

Anyone who regularly comes under time pressure can also consider whether a standing deadline extension or the support of a specialist makes sense in order to get through the tax season more calmly in future.

It is also helpful to gain an overview of the relevant dates at the start of the year and to set reminders for them. This helps to avoid a deadline passing unnoticed because other professional or private commitments were in the foreground.

Putting the consequences into perspective

A single missed deadline does not necessarily mean serious consequences, provided you respond quickly. Most tax administrations depend on an orderly process and initially respond with the intended reminder stages before further measures take effect.

Repeated or persistent default, on the other hand, can lead to stricter consequences, such as repeated disciplinary fines or a permanent discretionary assessment. Anyone who notices that deadline problems are piling up should address the causes, whether through better organisation or by involving a specialist.

Even though a missed deadline is unpleasant, it is worth approaching the situation objectively instead of remaining inactive out of fear of the consequences. It is precisely procrastination that usually makes matters worse, while taking active steps, such as promptly submitting the outstanding documents, generally leads to a solution that is workable for all sides.

Contact with the tax administration

Many uncertainties surrounding a missed deadline can be resolved by contacting the responsible tax administration early and objectively. Often a short phone call or a written message is enough to ask about the current status of the procedure and to discuss how to proceed.

Tax administrations are generally interested in a correct and complete assessment and are often more accommodating towards people who take the initiative themselves than towards persistently inactive taxpayers. Transparent communication is therefore the most sensible approach in most cases. Especially in unusual circumstances, such as a longer stay abroad or a difficult personal situation, it is worth informing the tax administration of this on your own initiative rather than waiting for a reminder.

What you should check

• Has a reminder already arrived?
• How much of the grace period that has been set is left?
• Are all the necessary documents available?
• Is a short-term extension of the deadline still possible?
• Has a discretionary assessment already been delivered?
• Is an objection supported by evidence worthwhile?

Frequently asked questions