Inheritance tax return filed late – you may have to pay a late-filing penalty

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

If the inheritance tax return is max. 60 days late

If you file the inheritance tax return 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 inheritance tax return. The penalty is stated in the tax decision. We do not send you a separate hearing letter except in special cases.

If the inheritance tax return is more than 60 days late

You will have to pay a punitive tax increase if

  • you do not file the inheritance tax return to the Tax Administration at all
  • you file the inheritance tax return more than 60 days late
  • you edit the inheritance tax return on your own initiative to your detriment.

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

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