Did you know that starting 1 January 2026, penalties for basic tax offenses will significantly increase?
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Higher tax penalties from January 2026
16 December 2025
An amendment to the Tax Code will bring substantial hikes in fines imposed by tax and customs authorities from the beginning of 2026. These changes affect several key taxpayer obligations.
🔍 How are the penalties changing?
| Failure to file a tax return within the statutory deadline | from €30 – €16,000 to €100 – €30,000 |
| Failure to file a tax return upon request by the tax authority | from €30 – €16,000 to €100 – €30,000 |
| Failure to file a tax return both within the deadline and after being requested | from €60 – €32,000 to €100 – €60,000 |
| Failure to fulfill registration obligations | from €60 – €20,000 to €100 – €30,000 |
| Failure to fulfill notification obligations | from €30 – €3,000 to €100 – €10,000 |
| Failure to comply with obligations imposed by a decision of the tax authority or non-monetary obligations (e.g., not issuing an invoice within the deadline set by VAT law) | from €30 – €3,000 to €100 – €10,000 |
📌 When do the new penalties apply?
To cases where the decisive fact occurs after 31 December 2025.
💡 Motivational element
If the tax or customs authority assesses additional tax in a tax assessment procedure, the penalty will be reduced to two-thirds of its amount if the taxpayer pays the assessed tax within 15 days of receiving the decision. This reduction applies to decisions delivered after 31 December 2025.
ℹ️ Why does this matter?
The new penalty ranges represent a significant financial risk for non-compliance. We recommend paying close attention to deadlines and proper fulfillment of tax obligations.
📞 Need assistance?
Our team of experts can help you set up processes to avoid penalties. Contact us using the details below.
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The tax environment is a subject to frequent changes. We strive to reflect the current state as accurately as possible, but all information on our website is valid as of the date of publication. If you have any questions or uncertainties, please don’t hesitate to reach out to us. We will assess the current impact of any tax-specific issue on your situation or company.
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