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Apply for an extension of the deadline

Mein ELSTER · § 109 AO

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A sentence circulates about the extension of deadlines that is wrong and becomes expensive: “If the Finanzamt (tax office) does not respond, the application is deemed approved.” No such rule exists. § 109 Fiscal Code (Abgabenordnung, AO) says that deadlines “may … be extended” – that is a decision by the authority, not an automatic process, and silence is not an approval.

The error nonetheless has a true core, and that explains why it persists. § 109 Abs. 4 AO has for some time allowed deadlines to be extended “exclusively by automated means” where a risk-management system under § 88 Abs. 5 AO is used for this. Anyone who applies via ELSTER therefore often receives an approval within minutes – from the computer, but it is still a decision. Anyone who receives no response has also not been granted anything.

It is still worth submitting the application – for a reason that is rarely mentioned. A granted extension under § 109 removes the automatic nature of the late-filing penalty (Verspätungszuschlag): § 152 Abs. 3 Nr. 1 AO specifically excludes this case from the duty to impose it. The application therefore not only buys time, it also softens the sanction.

Last updated27 August 2026
Legal basis§ 109 AO · § 152 · § 149 · § 110
VerificationChecked against gesetze-im-internet.de (consolidated version)
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not ELSTER or the tax administration, not an authority and not a paid advice service — we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. Not tax advice. The extension is at the discretion of the Finanzamt. All information is provided without guarantee. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source — this is information, not legal or tax advice.
CostsFree of chargeNo fixed form required
Silence from the authorityNo approvalNever by silence
Via ELSTEROften automated§ 109 Abs. 4
If grantedNo mandatory penalty§ 152 Abs. 3 Nr. 1
Required documents

What you need

A specific statement of reasons

The heart of the application. Missing documents from third parties, a longer illness, a death in the family, a move abroad, a tax audit procedure. General phrases such as “for reasons of time” carry no weight – the authority decides at its discretion and needs a concrete basis for that.

A specific requested date

State a specific date, not “a few weeks”. A realistically set date is more likely to be approved than an open-ended request, and it makes the later approval verifiable.

Tax number (Steuernummer) and assessment period (Veranlagungszeitraum)

So that the application can be matched to your file. For private individuals, also the Steuer-ID (tax identification number). An application that cannot be clearly matched is left unprocessed, and the deadline keeps running.

Evidence, if available

A certificate for illness, correspondence where third-party documents are missing. Not mandatory, but they turn a claim into an argument. This is especially important in the cases under § 109 Abs. 2 AO, where fault on your part rules out the extension.

The transmission confirmation for the application

Via Mein ELSTER you receive a transmission confirmation. Keep it: it proves both the content and the time, and it is the only evidence if there is later a dispute about whether you filed on time.

Step by step

How to proceed

  1. 1

    Apply before the deadline expires

    The application must be submitted while the deadline is still running. An expired deadline can no longer be “extended”; after that, the only option is restoration of the status quo ante (Wiedereinsetzung in den vorigen Stand) under § 110 AO, which requires that you were prevented through no fault of your own – a significantly higher hurdle.

  2. 2

    Know the correct standard

    For cases without professional advice, the Finanzamt decides at its discretion under § 109 Abs. 1 AO. In the cases under Abs. 2 – essentially the advised cases under § 149 Abs. 3 – an extension is, by contrast, only possible if the taxpayer was “prevented through no fault of their own”. That is a noticeably stricter standard, and it explains why some applications are refused that would succeed elsewhere.

  3. 3

    Submit informally, but in a way you can prove

    § 109 prescribes no form: the application can be submitted via Mein ELSTER as Sonstige Nachricht (other message), by post, by fax or by phone. Still, choose a route that leaves evidence. A phone call is permitted and, in a dispute, worthless.

  4. 4

    Give a specific reason and state a date

    State why you cannot meet the deadline and by when you can file. Two sentences with a realistic date work better than a long request with no date.

  5. 5

    Wait for the response — and keep it

    Only the approval creates the new deadline. If it arrives by automated means via ELSTER, it is just as binding as a letter; save it. If nothing arrives at all, the old deadline continues to apply – ask, rather than hope.

  6. 6

    If refused: file immediately

    A refusal changes nothing about the original deadline. In that case, file what you have – an incomplete return corrected later is almost always better than a late one. You can correct it later; you cannot recover lost time.

Fee information

Costs and payment

Costs and consequencesWhat the application really achieves
ApplicationFree of charge, no fixed form
Silent approvalDoes not exist
Via ELSTEROften decided by automated means
Late-filing penalty (Verspätungszuschlag)0.25% per month
At least€25 for each month or part of a month
If the extension is grantedNot mandatory

The application itself costs nothing and requires no fixed form. What becomes expensive is what threatens without it. Under § 152 Abs. 5 AO, the late-filing penalty (Verspätungszuschlag) amounts to 0.25% of the assessed tax and, for annual returns, at least €25 for each month or part of a month – so it keeps running even if no further tax is payable. What matters is the difference between discretion and a duty: under Abs. 1 the Finanzamt may impose it, while under Abs. 2 it must be imposed if the annual return is filed more than 14 months after the end of the calendar year. In this second case there is no longer any room for discretion – and this is exactly where the practical value of the application comes in: § 152 Abs. 3 AO expressly excludes from that duty the cases where the Finanzamt has extended the deadline under § 109. Also excluded: where the tax is assessed at zero or a negative amount, or where the assessed tax does not exceed the prepayments and creditable amounts. Anyone expecting a refund therefore does not need to fear the mandatory penalty in any case.

Good to know

Important notes

There is no such thing as silent approval. § 109 AO does not recognise consent by silence. Anyone who, without a response, assumes the deadline has been extended, files late – with all the consequences.

The true core of the myth lies in Abs. 4. Deadlines may be extended exclusively by automated means where a risk-management system under § 88 Abs. 5 AO is used. Via ELSTER, the approval therefore often arrives within minutes – but it is a decision, not a legal fiction.

The application must be submitted before the deadline expires. After that, the only option is restoration of the status quo ante under § 110 AO, which requires that you were prevented through no fault of your own.

A stricter standard applies to advised cases. § 109 Abs. 2 AO allows an extension there only if the taxpayer was prevented through no fault of their own – mere work overload is not enough.

A granted extension removes the automatic nature of the sanction. § 152 Abs. 3 Nr. 1 AO excludes exactly this case from the mandatory imposition. That is the strongest reason to submit the application at all.

If you are due a refund, there is no mandatory penalty in any case. § 152 Abs. 3 also excludes the cases where the tax is assessed at zero or does not exceed the prepayments.

No fixed form does not mean no evidence. § 109 prescribes no form, but in a dispute, what counts is what can be proven. A phone call is permitted and, in hindsight, worthless.

The extension can come with conditions. Under § 109 Abs. 3 AO it may be given a ancillary provision (Nebenbestimmung), for example a security deposit. Read the approval instead of just noting the new date.

Avoid these mistakes

Common mistakes

Relying on silent approval. The most expensive mistake on this topic. No such rule exists; anyone who waits without an approval files late and risks a penalty that becomes mandatory after 14 months.

Applying only after the deadline has expired. An expired deadline cannot be extended. The only option left is restoration of the status quo ante, which requires an absence of fault.

Applying without a reason and without a date. The authority decides at its discretion. An application with no basis and no specific date gives it nothing on which to found its decision.

Applying by phone and keeping no record. Permitted, but not provable in a dispute. Use Mein ELSTER and save the transmission confirmation.

Continuing to wait after a refusal. The original deadline continues to apply unchanged. It is better to file incompletely and correct it later than to let the deadline pass.

Overlooking the ancillary provision. An extension can be tied to conditions. Anyone who only notes the new date may overlook a requirement (Auflage) on which the approval depends.

Frequently asked questions

Questions and answers

Is my application deemed approved if the Finanzamt does not respond?

No. The law does not provide for silent or automatic approval. § 109 Abs. 1 AO says that deadlines “may … be extended” – that is a decision by the authority. If it does not come, the original deadline continues to apply unchanged. If in doubt, ask, rather than wait: the mistake costs a late-filing penalty that, after 14 months, is no longer even a matter of discretion.

Why do I still get an approval straight away via ELSTER?

Because § 109 Abs. 4 AO allows deadlines to be extended “exclusively by automated means”, provided that a risk-management system under § 88 Abs. 5 AO is used for the review. The decision is then made without any human processing, usually within minutes – but it is a genuine decision and not a legal fiction. This is probably exactly where the widespread misconception about silent approval comes from: many people experience the fast, automated process and conclude from it that silence is enough.

How must I submit the application?

§ 109 AO prescribes no form. Possible routes are Mein ELSTER (as Sonstige Nachricht, “other message”), post, fax and even a phone call. Still, choose a route that proves content and timing – via ELSTER you receive a transmission confirmation, which is the only usable evidence in a dispute. State in the application a specific reason and a specific date.

What does a late-filing penalty cost?

Under § 152 Abs. 5 AO, it amounts to 0.25% of the assessed tax, but for annual returns at least €25 for each month or part of a month of the delay. The minimum amount is the decisive point: the penalty keeps running even where no further tax is payable at all – every month or part of a month counts in full.

When is the late-filing penalty mandatory?

Under § 152 Abs. 2 AO, it must be imposed if an annual return is filed more than 14 months after the end of the calendar year – at that point there is no discretion left. § 152 Abs. 3 AO, however, excludes several cases from this, including two important ones: where the Finanzamt has extended the deadline under § 109, and where the tax is assessed at zero or a negative amount, or does not exceed the prepayments.

Is the application worthwhile if I expect a refund?

The mandatory imposition does not threaten you under § 152 Abs. 3 in any case, because it is excluded where the assessed tax does not exceed the prepayments and creditable amounts. A discretionary penalty under Abs. 1 remains theoretically possible, but is unusual in these cases. The application never does any harm – it is just that the pressure is lower than many people fear.

What applies if I have a tax consultant?

Then the stricter standard of § 109 Abs. 2 AO applies: in the cases under § 149 Abs. 3 – that is, the advised cases – an extension beyond the statutory date is only possible if the taxpayer was or is prevented through no fault of their own. Work overload at the firm is generally not enough for this. That explains why more applications are refused in advised cases than in cases without advice.

The deadline has already passed — what now?

An expired deadline can no longer be extended; § 109 presupposes a deadline that is still running. What remains is restoration of the status quo ante under § 110 AO, which requires that you were prevented through no fault of your own, and which must be applied for within one month of the obstacle ceasing to exist – together with the missed action itself. The most important thing in practice: file immediately. Every month or part of a month costs at least €25, and completeness can be restored later, but lost time cannot.

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