Whether it is income tax, VAT, or other levies – every taxpayer must make their payments on time and correctly. But how does it actually work in practice? What is a SEPA direct debit mandate, what happens in the event of late payment, and why can reminders be sent out even though the bill has been paid?
We answer the most important questions regarding tax payments – simply, clearly, and with many practical tips.
1. Participation in the direct debit scheme: How it works
The simplest and most secure method for tax payment is the SEPA direct debit scheme. To use it, you only need to grant a direct debit mandate to the Finanzamt. This way, the amount due is automatically debited from your account on the due date.
✅ Advantage: You can avoid late payment surcharges, reminders, or enforcement actions – provided your account has sufficient funds.
📄 You can find the form for the direct debit mandate on the website of your Finanzamt under "Formulare > Steuerzahlung".
2. Payment by cheque? Better not.
Anyone paying by cheque runs a high risk of falling into arrears. This is because the payment date is not considered to be the day it is received by the Finanzamt, but rather the third day after receipt – and only on working days. If this deadline is exceeded, late payment surcharges may be imposed.
⚠️ Tip: Avoid cheques and use direct debit or online transfers instead.
3. Change of bank details – important and mandatory to report
If you have already granted the Finanzamt a direct debit mandate or are expecting refunds, you must report any change in your bank details in good time. This is the only way to ensure that payments can be executed or received correctly.
📝 Use the official form on the website of your Finanzamt for this purpose. An email or a phone call is not sufficient.
4. What are late payment surcharges – and what does the "grace period" mean?
If you pay your taxes too late, late payment surcharges (Säumniszuschläge) are automatically applied. They amount to 1% of the due amount (rounded down to the nearest 50 €) for every started month of delay.
However, there is a three-day payment grace period (Zahlungsschonfrist) for bank transfers. This does not apply to cheque payments!
💡 If you use the direct debit scheme, the due date automatically counts as the payment date – here, too, the procedure protects you reliably.
5. Reminder despite payment – how can that be?
Did you transfer the money on time and still receive a reminder? This is often due to technical processes. Reminders are generated on a fixed processing date but are only dispatched days later. If your payment crossed paths with the dispatch of the reminder, overlaps can occur.
➡️ Generally, you can ignore reminders if you have documented proof that you have already paid. In case of uncertainty: consult with the Finanzamt.
6. What happens in the event of late payment?
If you do not pay on time, the process usually continues as follows:
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Reminder (Mahnung) or notice of enforcement
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Compulsory enforcement by the Finanzamt (e.g., account garnishment, wage garnishment, seizure of movable property)
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Further costs, additional late payment surcharges
📌 Our tip: If you know that you cannot pay by the deadline, contact your Finanzamt as early as possible. Under certain conditions, a deferral (Stundung) is possible.
7. Why is my tax refund being offset against a parking ticket?
If you have not paid a fine (e.g., for illegal parking), the central fine office (in Bavaria: ZBS) can instruct the Finanzamt to carry out the enforcement. If you are simultaneously entitled to a tax refund, this amount will be automatically offset against the outstanding fine.
⚠️ In this case, you will not receive your tax refund, but rather a notice of set-off (Aufrechnung) against the penalty amount. The legal basis for this is the Bavarian Administrative Service and Enforcement Act.
Conclusion: Paying taxes – preferably on time and digitally
Whether as an individual or a business owner: you can save yourself a lot of trouble with the direct debit scheme. It reliably protects you from deadlines, late payment surcharges, and reminders – simple, secure, and convenient.
❗ If you are unsure whether everything is running correctly in your case: Lexo Tax is by your side with personal advice.
➡️ [/en/join](Become a member now) and avoid tax stress
Note
This article is for general information purposes and was carefully created by the editorial team at Lexo.Tax. Personal tax advice can only be provided within the framework of a membership with Lexo.Tax – and exclusively to the legally permissible extent according to § 4 Nr. 11 StBerG (Tax Consultancy Act).