If you file the deed of estate inventory late, you may have to pay a late-filing penalty

If you file the deed of estate inventory or related information late, you may be required to pay a late-filing penalty or punitive tax increase. The amount of penalty depends on how many days the deed is late.

If the deed of estate inventory is at most 60 days late

If you file the deed of estate inventory at most 60 days late, you must pay a late-filing penalty.

For individual taxpayers, the penalty is €50.

We will not impose more than one late-filing penalty on one deed of inventory. The penalty is stated in the tax decision. We do not send you a separate hearing letter except in special cases.

If the deed of estate inventory is more than 60 days late

You will have to pay a punitive tax increase if

  • you do not file the deed of inventory to the Tax Administration at all
  • you file the deed of inventory more than 60 days late
  • you edit the deed of inventory on your own initiative to your detriment.

You may also have to pay a punitive tax increase if the deed of estate inventory is incomplete or inaccurate.

The punitive tax increase is usually 10%. The increase may also be lower (2% or 5%) or higher (15–50%). The punitive tax increase depends on the type of negligence.

The punitive tax increase is always at least €75 per person. Whenever a punitive tax increase is imposed, you will receive a hearing letter.

Frequently asked questions

The late-filing penalty and punitive tax increase also apply to supplementary deeds of estate inventory. There is a no penalty if you file the supplementary deed of inventory by the due date.

If, for example, you find a bank account belonging to the deceased person a year after the estate inventory, you must supplement the deed of inventory. You must draw up a supplementary deed of estate inventory within one month from learning about the additional assets. The supplementary deed of estate inventory must then be submitted to the Tax Administration within one month.

Example: The deceased person died on 5 June 2019. The estate inventory is performed on 15 August 2019, and the deed of inventory must be submitted to the Tax Administration by 15 September 2019. New assets belonging to the estate are found on 15 March 2021. Based on the additional assets, a supplementary deed of estate inventory is prepared. The person reporting for the estate submits the deed of inventory to the Tax Administration late, two months after the preparation of the deed. Because the supplementary deed of estate inventory is 30 days late, the Tax Administration imposes a late-filing penalty on the person reporting for the estate.

The late-filing penalty or punitive tax increase is usually paid by a party to the estate. However, the penalty may also be imposed on the person who is obliged to report for the estate, even if they are not the taxpayer.

Example: The estate inventory meeting was held on 1 June. The deed of estate inventory must be submitted to the Tax Administration by 1 July. The person reporting the estate is the surviving spouse, who is obliged to submit the deed of inventory to the Tax Administration. The surviving spouse is not the taxpayer. They submit the deed of inventory to the Tax Administration at their own initiative on 15 August, i.e. within 60 days from the preparation of the deed. The Tax Administration imposes a late-filing penalty on the surviving spouse.