Self-employed persons may submit their surveys of income and expenses for the year 2020 to the respective local Social Security Administration in a prolonged deadline without sanctions until 30 June 2021. As of this date, they must also settle any underpayment of insurance premium for the year 2020. In such a case, late-payment penalty, which the self-employed persons would otherwise have to pay, will be waived. We would like to point out that the date of payment is the date, on which the payment is credited to the account of the respective social security administration. We therefore recommend sending the payment sufficiently in advance.

If the tax declaration is submitted by a tax consultant after 1 April 2021, the deadline for submitting the Survey of income and expenses of self-employed persons for the year 2020 still applies and the survey must be submitted by 2 August 2021 at the latest. You can find more detailed information here.