Delay money
The delay allowance is a fringe tax benefit . It was inserted into the tax code as Section 146 (2b) of the Tax Code by Article 10 of the 2009 Annual Tax Act of December 19, 2008 (Federal Law Gazette 2008 I p. 2794) with effect from December 25, 2008 . A delay money can be fixed particularly when taxpayers of their obligation to cooperate as part of an audit fail to meet their accounting or relocate without permission abroad. The delay fee can only be set once on the relevant documents. The delay allowance can be between EUR 2,500 and EUR 250,000. It is determined by administrative act . It is a discretionary decision within the meaning of § 5 AO.
Web links
- Federal Ministry of Finance on the delay money (PDF; 40 KB)
Individual evidence
- ↑ Things to know about delay payments due to field audits ›CSS Blog. Retrieved on February 6, 2020 (German).
