Mahnung und Säumniszuschlag (Finanzamt)

Finanzamt reminder (Mahnung) and late fee (Säumniszuschlag): what to do

From: Your Finanzamt (tax office)

The Finanzamt says a tax payment is overdue. A late fee, the Säumniszuschlag, may already be added. A Mahnung is normally the step before the office can start enforcement.

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Why you got this letter

You missed the due date for a final payment (Abschlusszahlung) or a prepayment (Vorauszahlung).
Your payment arrived at the Finanzamt after the due date.
You paid, but too little, or with a wrong tax number.

What to do

1Check whether you already paid and on which day the money reached the Finanzamt.
2If the debt is correct, pay now. For a bank transfer, the day the money is credited to the Finanzamt's account counts.
3If you disagree with the original tax decision, check if the one-month deadline to object is still open (see the Steuerbescheid guide).
4If you cannot pay, write to the Finanzamt at once. Ask for a Stundung (deferral) or instalments and explain why paying now would cause significant hardship.
5Call the number in the letter if you are unsure, and write down who you spoke to.
6Keep the payment proof and the letter.

Deadline

A Mahnung generally gives a payment period of one week. Enforcement can start at the earliest one week after the office demanded payment.

If you do nothing

More Säumniszuschläge are added for each started month of delay. The Finanzamt can then start enforcement (Vollstreckung) to collect the money itself. Enforcement costs are added. A separate Mahnung is not needed if you were already reminded before the due date.

Can you object?

A Mahnung asks you to pay something that an earlier decision already set. To challenge the original tax decision, the one-month Einspruch period (§ 355 AO) counts from when that decision was delivered to you. If you think the Säumniszuschlag is wrong, write to the Finanzamt quickly and give your reasons. Check the end of your letter for a Rechtsbehelfsbelehrung.

Words in this letter

Mahnung: A reminder. It asks you to pay before enforcement can start.
Säumniszuschlag: A late fee: 1 percent of the unpaid amount for each started month of delay.
Schonfrist: A grace period of three days. No late fee for a delay of up to three days.
Vollstreckung: Enforcement by the authority.
Stundung: An approved delay in paying.
Fälligkeit: The due date.

Example reply

Ask the Finanzamt for a Stundung (delay) or instalments.

[Vor- und Nachname]
[Anschrift]
Steuernummer: [Steuernummer]

An: [Finanzamt, Adresse laut Schreiben]

[Ort], [Datum]

Betreff: Antrag auf Stundung / Ratenzahlung, Steuernummer [Steuernummer]

Sehr geehrte Damen und Herren,

ich habe Ihre Mahnung vom [Datum] über [Betrag] Euro erhalten.

Ich kann den Betrag im Moment nicht in einer Summe zahlen, weil [Begründung, zum Beispiel: ich arbeitslos geworden bin / meine Einnahmen gesunken sind]. Eine sofortige Zahlung würde für mich eine erhebliche Härte bedeuten.

Ich beantrage deshalb eine Stundung bzw. Ratenzahlung. Ich kann monatlich [Betrag] Euro zahlen, beginnend am [Datum].

Bitte bestätigen Sie mir schriftlich, wie Sie entscheiden.

Mit freundlichen Grüßen
[Unterschrift]
[Vor- und Nachname]

Show English translation

[Full name]
[Address]
Tax number: [tax number]

To: [Finanzamt, address as on the letter]

[Place], [date]

Subject: Application for deferral / instalments, tax number [number]

Dear Sir or Madam,

I received your reminder dated [date] for [amount] euros.

I cannot pay the amount in one sum at the moment because [reason, for example: I became unemployed / my income dropped]. Paying immediately would cause me significant hardship.

I therefore apply for a deferral or instalments. I can pay [amount] euros per month, starting on [date].

Please confirm in writing how you decide.

Kind regards
[Signature]
[Full name]

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Questions people ask

How big is the Säumniszuschlag?

1 percent of the unpaid amount for every started month of delay. The amount is rounded down to a number divisible by 50 euros. For example, if 1,000 euros are overdue for one week, the surcharge is 10 euros (one started month).

Is there a grace period?

Yes. No Säumniszuschlag is charged for a delay of up to three days. This does not apply to cash payments. A cheque counts as paid only three days after it arrived. For a bank transfer, the day the money is credited to the Finanzamt counts. So pay early.

Can the Finanzamt start enforcement right away?

Generally not. There must be a demand to pay (a Mahnung or a Leistungsgebot), and at least one week must pass between it and the start of enforcement. A separate demand for surcharges and interest is not required if they are collected together with the tax.

Can I get more time?

You can apply for a Stundung. The law allows it if paying on time would cause significant hardship for you and the claim does not seem at risk. It should normally be granted only on application and against security.

Sources

Updated 2026-10-20. This page explains a common type of letter; it is not legal advice. Your letter may differ, so check its dates and amounts.