在德國外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
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2.1. 徵收外派個人所得稅
德國徵收所得稅。
聯邦政府頒布與所得稅有關的法律，儘管各州保留對其他形式稅收的一些權力。員工收入用來確定員工所得稅的稅賦門檻。工資稅與針對社會保險和其他類似服務徵收的所得稅是分開的, 關於這些稅款，有些（但不是全部）是算在個人總所得稅應付額裡面。稅收由聯邦政府在州級政府下徵收，包括工資稅和所得稅。
德國課稅年度為公曆年，即1月1日至12月31日。
參考
聯邦財政部官方薪資稅手冊（德語）
Bundeszentralamt f ür Steuern（聯邦中央稅務局） （德文）
聯邦中央稅務局：一般稅務信息
聯邦中央稅務局：州財政部和稅務局
聯邦稅法（德語）
Verordnung ü ber ma ß gebende Re Chengr öß en der Socialversicherung f ü r 2021 [2021 年社會保險門檻控制規定]，2020 年 11 月 30 日，Bundesgesetzblatt 第一部分，2020 年第 57 號（德語）
所得稅計算器（德語）
所得稅法（德國）
In English
2.1. Income Taxes Imposed —
Germany imposes an income tax.
The federal government legislates laws regarding income taxation, although states retain some authority over other forms of taxation. Employee income is used to set up a tax liability threshold for an employee’s income taxes. The wage tax is separate from income tax in that it is assessed for social insurance and other similar services. For these taxes, some, but not all, of an individual’s total income tax liability is considered. Taxes are collected by the federal government at the state level, including taxes on wages and income.
The tax year in Germany is the calendar year from Jan. 1 to Dec. 31.
References
Federal Ministry of Finance Official Wage Tax Handbook (German)
Bundeszentralamt für Steuern (Federal Central Tax Office) (German)
Federal Central Tax Office: General Tax Information
Federal Central Tax Office: State Finance Ministries and Tax Offices
Federal Tax Code (German)
Germany/Poland Covid-19 Cross-Border Commuter Agreement
Verordnung über maßgebende Rechengrößen der Socialversicherung für 2021 [Regulation on Controlling Thresholds for Social Insurance for 2021], Nov. 30, 2020, Bundesgesetzblatt Part I, No. 57 of 2020 (German)
Income Tax Calculator (German)
Income Tax Act (German)
2.2. 雇主扣繳範圍
居民雇主以及在德國設有常設機構或常駐代表的非居民雇主有責任向僱員的薪資代扣稅款並向聯邦政府繳納稅款。
現收現付所得稅稱為工資稅 (Lohnsteuern)，由聯邦財政部 (Bundesministerium der Finanzen，縮寫為 BMF) 管理，並向當地州稅務局繳納稅款。
居民雇主的定義是在德國擁有住所、慣常居所、管理地點、總部、常駐機構或常駐代表。
In English
2.2. Employer Coverage —
Resident employers, and nonresident employers that have a permanent institution or permanent representative in Germany, are responsible for withholding taxes from employees’ paychecks and paying the taxes to federal government.
The pay-as-you-go income taxes are known as wage taxes (Lohnsteuern) and are administered by the Federal Ministry of Finance (Bundesministerium der Finanzen, abbreviated as BMF). Wage taxes are payable to the local state tax office.
A resident employer is defined as having a residence, habitual abode, place of management, headquarters, permanent institution or permanent representative in Germany.
2.3. 員工個人所得覆蓋範圍
居民納稅人或在德國有住所或慣常居所的納稅人對其所有全球收入納稅。非居民僱員僅須就在德國賺取的收入納稅。
德國財政法典（Abgabenordnung，縮寫為 AO）將慣常居住地定義為個人居住時間不少於六個月的地方，這表明居住不僅僅是暫時的。
In English
2.3. Employee Coverage —
Resident taxpayers or those with a domicile or habitual abode in Germany are subject to tax on all worldwide income. Nonresident employees are subject to tax on Germany-sourced income only.
A habitual abode is defined by the German Fiscal Code (Abgabenordnung, abbreviated as AO) as a place where an individual has resided for no less than six months that points out the stay is not merely temporary.
2.4. 員工個人所得稅率和級距
所得稅稅率按累進稅率徵收，稅率範圍為 0% 至 45%。
德國有一項基本收入免稅額（Grundfreibetrag），所得在此基礎上的免徵收所得稅，適用累進個人所得稅稅率為零的, 即為達到基本免稅額的收入。基本免稅額每年都會調整。
自2024年起, 單身家庭的個人年收入不超過11,604歐元的可享有基本收入免稅額, 即免徵所得稅。自 2023 年起，單身家庭的個人年收入不超過10,908歐元的可享有基本收入免稅額, 免徵所得稅。
超過基本津貼的收入範圍，稱為累進區（Progressionszone），其所得稅稅率為14%至42%，隨著收入的增加，適用的所得稅稅率也隨之上升。累進區內的收入和累進區外的收入所應繳納的所得稅金額是根據德國所得稅法（Einkommensteuergesetz，縮寫為EStG）規定的公式計算出的。可向政府取得 2023 年和 2024 年的公式。累進區分為兩部分，第一累進區（ersten Progressionszone）和收入超過第一累進區涵蓋的收入的第二累進區（zweiten Progressionszone）。第一累進區和第二累進區的所得稅計算公式不同。一般來說，公式中的差異導致隨著收入增加而在第一累進區域內所得稅的相對稅率比隨著收入增加而適用於第二累進區域的所得稅相對稅率上升幅度更大。適用於第一和第二級累進區的最高收入金額每年都會調整，其中第二級累進區的最高金額是整個累進區的最高額，詳細資訊請參閱以下所得稅等級。
自 2024 年起，適用於單身家庭的第一級累進區的最高年收入金額為17,005歐元。自 2023 年起，適用於單身家庭的第一級累進區的最高年收入金額為15,999歐元。 適用在累進區外的收入所適用的所得稅率相比在累進區內的收入適用的稅率是較為呆板的，因為它們是按照國際標準原則運作，即在該所得稅級範圍內的任何收入均適用單一所得稅率，不會隨著收入的增加而改變。超過累進區所涵蓋收入的兩個稅級（一種稅率為 42%，另一種稅率為 45%）在德國被稱為比例區（Proportionalzone），因為所得稅稅率在適用該檔次的收入範圍內，不隨收入增加而變動。 每個等級的已婚家庭成員的最低和最高收入金額是未婚家庭成員的最低和最高收入金額的兩倍。 自 2024 年起，德國個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：
| 單身家庭年收入範圍（歐元） | 已婚家庭狀況年收入範圍（歐元） | 所得稅稅率 |
| 11,604歐元以下 | 23,208歐元以下 | 零 |
| 11,604歐元至66,760歐元 | 23,208歐元至133,520歐元 | 最低稅率為14%，隨著收入在該範圍內增加，適用的所得稅稅率逐步提高至42% |
| 66,760歐元至277,825歐元 | 133,520歐元至555,650歐元 | 42% |
| 超過277,825歐元 | 超過555,650歐元 | 45% |
自 2023 年起，德國個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：
| 單身家庭年收入範圍（歐元） | 已婚家庭狀況年收入範圍（歐元） | 所得稅稅率 |
| 10,908歐元以下 | 21,816歐元以下 | 零 |
| 10,908歐元至62,809歐元 | 21,816歐元至125,618歐元 | 最低稅率為14%，隨著收入在該範圍內增加，適用的所得稅稅率逐步提高至42% |
| 62,809歐元至277,825歐元 | 125,618歐元至555,650歐元 | 42% |
| 超過277,825歐元 | 超過555,650歐元 | 45% |
聯邦財政部的網站上提供 薪資和所得稅計算機。
福利稅
對於向僱員提供的某些服務和額外付款，雇主可以選擇代表僱員按統一稅率繳納所得稅。如果雇主選擇這樣做，則有責任繳稅。這種做法通常稱為所得稅一次性支付 (pauschalierung der Lohnsteuer)。 統一稅率根據所提供的服務或支付而有所不同，通常為該服務的價值的 15% 至 25%。如果每個日曆月支付的金額不超過44歐元，則這些福利無需納稅。 此外，在評估薪資稅時，應對住宿、膳食或使用公司汽車等實體福利進行估價，並將其添加到員工的總薪資中。
團結附加費
5.5% 的團結附加費 (Solidarit ä tszuschlag) 是針對員工的所得稅負債課徵而非依據其總收入徵收的。團結附加費是與所得稅一起預扣繳。 例如，對20,000歐元的所得稅負債徵收 5.5% 的團結附加費，相當於1,100歐元，即所得稅負債總數為21,100歐元（不包括其他相關附加稅）。
團結附加費的應計總數沒有上限。
自 2024 年起生效，如果符合以下條件，個人可免徵團結附加費：
•基本所得稅表下單身個人的所得稅低於或等於18,130歐元；或者
•對於已婚共同申報的個人，基本所得稅表下的所得稅低於或等於36,260歐元。
自 2023 年起生效，如果符合以下條件，個人可免徵團結附加費：
•基本所得稅表下單身個人的所得稅低於或等於17,543歐元；或者
•對於已婚共同申報的個人，基本所得稅表下的所得稅低於或等於35,086歐元。
自 2021 年 1 月 1 日起，約 90% 之前繳納團結附加費的員工不再課徵團結附加費。隨著收入的增加，減稅區 (Milderungszone) 將稅率限制為個人稅務負債與附加稅適用門檻之間差額的 11.9%，從而將稅率逐漸提高至 5.5%。
In English
2.4. Rates and Thresholds —
Income tax rates are levied on a progressive scale, with rates ranging from zero to 45%.
Germany has a basic allowance (Grundfreibetrag) of income upon which income tax is exempt from income tax. The income up to the basic allowance is the income with a rate of zero in the country’s progressive personal income tax bracket. The basic allowance is adjusted annually.
Effective for 2024, individual annual incomes up to the basic allowance of €11,604 for those with a family status of single are exempt from income tax. Effective for 2023, individual annual incomes up to the basic allowance of €10,908 for those with a family status of single were exempt from income tax.
A range of income in excess of the basic allowance, known as the progression zone (Progressionszone), has income tax rates that range from 14% to 42%, with the applicable income tax rate rising as income increases within the range of income. Amounts of income tax owed on income within the progression zone and for income outside the progression zone are determined by using formulas prescribed by Germany’s Income Tax Act (Einkommensteuergesetz, abbreviated as EStG). The formulas for 2023 and 2024 are available from the government. The progression zone is divided into two parts, the first progression zone (ersten Progressionszone) and the second progression zone (zweiten Progressionszone) for income in excess of income covered by the first progression zone. The formulas for calculating income tax are different between the first and second progression zones. Generally speaking, the differences in the formulas result in a greater increase in the relative tax rate of income tax within the first progression zone as income increases compared to the relative tax rate applicable to the second progression zone as income increases. The maximum amounts of income applicable to the first and second progression zones are adjusted annually, with the maximum amount for the second progression zone, which is the maximum amount for the progression zone as a whole, detailed in the below income tax brackets.
Effective for 2024, the maximum annual amount of income applicable to those with a family status of single is €17,005 for the first progression zone. Effective for 2023, the maximum annual amount of income applicable to those with a family status of single was €15,999 for the first progression zone.
The income tax brackets for income in excess of the progression zone are mechanically discriminated from the progression zone because they operate under the international standard principle that the full range of income for an income tax bracket is subject to a flat income tax rate that does not change as income increases within the range. The two tax brackets for income in excess of the progression zone, one with a rate of 42% and one with a rate of 45%, are known in Germany as proportional zones (Proportionalzone). The tax rate applicable to that bracket does not change as income increases within the range of income applicable to that bracket.
Each bracket’s minimum and maximum amounts of income for those with the family status of married are double the respective minimum and maximum amounts of income for those with the family status of single.
Effective for 2024, Germany’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:
| Range of Annual Income for Family Status of Single (Euro) | Range of Annual Income for Family Status of Married (Euro) | Income Tax Rate |
| Up to €11,604 | Up to €23,208 | Zero |
| More than €11,604 and up to €66,760 | More than €23,208 and up to €133,520 | 14% for the minimum amount, with the applicable income tax rate rising progressively to 42% as income increases within the range |
| More than €66,760 and up to €277,825 | More than €133,520 and up to €555,650 | 42% |
| More than €277,825 | More than €555,650 | 45% |
Effective for 2023, Germany’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:
| Range of Annual Income for Family Status of Single (Euro) | Range of Annual Income for Family Status of Married (Euro) | Income Tax Rate |
| Up to €10,908 | Up to €21,816 | Zero |
| More than €10,908 and up to €62,809 | More than €21,816 and up to €125,618 | 14% for the minimum amount, with the applicable income tax rate rising progressively to 42% as income increases within the range |
| More than €62,809 and up to €277,825 | More than €125,618 and up to €555,650 | 42% |
| More than €277,825 | More than €555,650 | 45% |
A payroll and income tax calculator is available on the Federal Ministry of Finance’s website.
Benefits Taxation
For some services and additional payments provided to employees, employers have the option to pay income tax at flat rates on behalf of employees. If the employer chooses to do so, it is responsible for paying the tax. This practice often is called the lump-summing of income tax (pauschalierung der Lohnsteuer).
The flat tax rates vary depending on the service or payment provided, generally from 15% to 25% of the given value. These benefits are not taxable if the amount paid does not exceed €44 per calendar month.
In addition, benefits in kind such as room, board, or the use of a company car should be valued and added to the employee’s total wages when the wage tax is assessed.
Solidarity Surcharge
A 5.5% solidarity surcharge (Solidaritätszuschlag) is levied on employees‘ income tax liability instead of their total income. The surcharge is required to be withheld together with income taxes.
For example, a 5.5% solidarity surcharge on income tax liability of €20,000 would equate to €1,100, a combined tax liability of €21,100, excluding related additional taxes.
No limitation is placed on the total accrual of the solidarity surcharge.
Effective for 2024, an individual is exempt from the surcharge if:
• income tax under the basic income tax table is less than or equal to €18,130 for individuals who are single; or
• income tax under the basic income tax table is less than or equal to €36,260 for individuals who are married filing jointly.
Effective for 2023, an individual is exempt from the surcharge if:
• income tax under the basic income tax table is less than or equal to €17,543 for individuals who are single; or
• income tax under the basic income tax table is less than or equal to €35,086 for individuals who are married filing jointly.
Since Jan. 1, 2021, the solidarity surcharge is no longer assessed on about 90% of the employees that previously paid the tax. A mitigation zone (Milderungszone) gradually increases the tax rate to the full 5.5% as income increases by limiting the tax to 11.9% of the difference between an individual’s tax liability and the applicable threshold to be assessed the surcharge.
2.5. 僱主扣繳稅號登記
如果雇主符合以下任何條件，則必須向當地稅務局註冊：
•成立的目的是為了盈利；
•從事一般經濟交易；
•獨立於自營或自由業；或者
•與農業和林業分開設立。
稅務局將提供一個稅號給雇主，用於報告有關雇主的財務狀況和營業額/利潤預期的資訊。拿到聯邦中央稅局 (Bundeszentralamt für Steuern，縮寫為 BZSt）頒發的稅卡（Lohnsteuerkarte）的員工必須盡可能將該卡交給其雇主。
In English
2.5. Registration —
Employers are required to register with their local tax office if they meet any of the following criteria:
• were established with the intention of making a profit;
• represent a share in generic economic transactions;
• were established separate from self-employed or freelance work; or
• were established separate from the agriculture and forestry industry.
A tax number, which will then be used to file information regarding the employer’s fiscal situation and turnover/profit expectations, will be provided by tax authority to employer.
Employees who have been given a tax card (Lohnsteuerkarte) by the Federal Central Tax Office (Bundeszentralamt für Steuern, abbreviated as BZSt) must give this card to their employer as possible.
2.6. 員工個人所得應稅金額
一般來說，所有工資、薪水和其他就業收入均需繳納所得稅。稅金是根據月薪總額減去與工作相關的費用、稅金津貼和適用的特殊財務支出計算的。 就業收入不包括代表雇主 (Auslagenersatz) 支付的特定支出的報銷或與此類支出相關的預支。 與服務相關的搬遷費用、旅行津貼、維持兩個家庭產生的額外費用以及雇主承擔的強制性社會保險部分均免稅。 雇主免費或低價提供的餐點以特定費率計價。自 2024 年起，餐費為早餐 2.17歐元，午餐或晚餐 4.13歐元，一日三餐 10.43歐元。自 2023 年起，餐費為早餐 2歐元，午餐或晚餐 3.80歐元，一日三餐 9.60歐元。 某些類型的特別收入，包括遣散費，需要繳納所得稅，但按照五分法（Fünftelregelung）的程序徵稅。將遣散費的五分之一加到僱員的年收入中，並計算該金額的所得稅負債。然後計算僱員未含遣散費的年收入的所得稅負債。然後將兩次計算出的所得稅負債之間的差額乘以五，以確定特別收入的稅額。
雇主不需要支付夜間、週日和假日工作的附加費，但附加費在一定限度內免稅，該附加費免稅限額是按僱員基本工資 (Grundlohn) 的百分比決定。限額是：
•夜間工作的僱員基本工資的25%。如果夜間工作在午夜之前開始，則午夜至凌晨 4 點期間的免稅附加費限額為 40%；
•週日工作的僱員基本工資的50%；
•假日工作以及 12 月 31 日下午 2 點之後工作的員工的基本工資的 125%（該日在任何州都不是法定假日）；
- 12 月 24 日下午 2 點之後的工作以及 12 月 25 日和 26 日以及 5 月 1 日的工作，其僱員基本工資的 150%。
為了確定員工的基本工資，員工在一個支付期間的基本工資將轉換為小時工資, 並且不得超過50歐元。
In English
2.6. Taxable Amounts —
Generally speaking, all salaries, wages and other income from employment are subject to income tax. Taxes are assessed based on the gross monthly salary minus work-related expenses, tax allowances and applicable extraordinary financial burdens.
Income from employment does not include the reimbursement of specific expenses incurred on behalf of the employer (Auslagenersatz) or advances in relation to such expenses.
Service-related moving expenses, travel allowances, additional expenses incurred as a result of maintaining two households, and the employer’s share of mandatory social security contributions are exempt from income tax.
Meals provided by employers free or at reduced cost are valued at specific rates. Effective for 2024, the value of meals is €2.17 for breakfast, €4.13 for lunch or dinner, and €10.43 for three meals in a day. Effective for 2023, the value of meals was €2 for breakfast, €3.80 for lunch or dinner, and €9.60 for three meals in a day.
Certain type of extraordinary income, such as severance pay, is subject to income tax, but are taxed by a procedure known as the rule of fifths (Fünftelregelung). Add one-fifth of the severance pay to the employee’s annual income and calculate the income tax liability for that amount. Then calculate income tax liability of the employee’s annual income without severance pay. The difference between the two calculated income tax liabilities is then multiplied by five to determine the amount of tax for the severance pay.
Surcharges for work at nights and on Sundays and holidays are not required to be paid by employers but are tax-free up to a limit, determined as a percentage of the employee’s basic wage (Grundlohn). The limits are:
• 25% of an employee’s basic wage for night work. If the night work begins before midnight, the tax-free surcharge limit is 40% for the period between midnight and 4 am;
• 50% of an employee’s basic wage for Sunday work;
• 125% of an employee’s basic wage for work on holidays, as well as work on Dec. 31, which is not a legal holiday in any state, after 2 pm; and
• 150% of an employee’s basic wage for work on Dec. 24, which is not a legal holiday in any state, after 2 pm, as well as work on Dec. 25 and 26 and May 1.
For the purpose of determining the employee’s basic wage, the employee’s regular wages for a pay period are to be converted into an hourly wage that may not exceed €50.
2.7. 扣繳方法
雇主有責任在每次支付工資時代扣僱員工資稅，並將其匯至當地稅務局，由該局代表聯邦政府徵收。個人除非尋求退款，否則不需要在此系統下提交申請。聯邦財政部提供了一個預扣稅公式，該公式於 2024 年 4 月 1 日生效，並取代了於 2024 年 1 月 1 日生效的公式。
雇主根據員工從當地稅務局收到的薪資稅卡評估每位員工的薪資稅預扣稅。薪資稅卡現已被電子記錄取代（由 ElsterOnline 的資料庫ELStAM操作），電子紀錄列出了每位員工的免稅額和津貼。
In English
2.7. Withholding Methods —
Employers are responsible for withholding employees’ payroll taxes when payrolls are paid and remitting them to their local tax authority, which collects on behalf of the federal government. Individuals are not required to file under this system unless they want a refund. The Federal Ministry of Finance provides a withholding formula, effective from April 1, 2024 that replaces a formula effective Jan. 1, 2024.
Employers assess each employee’s payroll tax withholding based on each employee’s wage tax card which an employee receives from their local tax office. Wage tax cards are now being replaced by electronic records (operated by ElsterOnline’s database, ELStAM), listing each employee’s exemptions and allowances.
2.8. 員工個人所得申報退稅及匯款
根據薪資稅金額，可以按月、按季或按年申報和付款。一般情況下，按月申報。上一年預扣稅金額低於 5,000歐元和超過1,080歐元的雇主可以提交季度申報表和付款，上一年預扣金額不超過 1,080歐元的雇主可以提交年度申報表。申報和付款應於報告期間結束後的第 10 天前執行。
擁有至少 10 名員工的雇主還必須透過 ElsterOnline 提交年度申報表，最早可在申報表當年最後一個工資期時提交，最遲在最後一個工資期後的 2 月份提交 。
德國強制使用名為 ElsterOnline 的線上金融服務工具來處理員工和雇主的報稅。雇主從該網站下載必要的程式軟體。
每個州都設有稅務局。雇主有責任向最近的稅務局報告與員工相關的預扣稅。儘管聯邦稅務局的地方分支機構在技術上負責稅收，但收入由各級政府共享。可以透過聯邦中央稅務局的搜尋工具找到所有稅務局。
德國人必須在線完成納稅申報。為外國雇主工作的居民僱員必須在日曆年結束後向所在州的稅務局報告工資。如有必要，當地稅務局隨後會確定其季度預扣稅金額。
In English
2.8. Returns and Remittance —
Returns and payments can be made monthly, quarterly or annually depending on the amount of wages taxed. In general, monthly returns are made. Quarterly returns and payments can be made by employers that withheld less than €5,000 and more than €1,080 in the previous calendar year. Annual returns can be made by employers that withheld up to €1,080 in the previous year. Returns and payments are due on the 10th of the month after the end of the reporting period.
Employers with at least 10 employees are also required to submit an annual return through ElsterOnline at the earliest when the payroll for the last pay period of the year of the return is run and at the latest when the payroll for the last pay period of February of the following year is run.
Germany mandates the use of an online financial services tool—called ElsterOnline—to process tax filings for both employees and employers. Employers access the website and download the necessary program software.
Tax offices are located in every state. An employer is responsible for reporting employee-related withholdings to their nearest tax office. Though local branches of the federal tax office are technically responsible for tax collection, revenues are shared by all levels of government. Through the Federal Central Tax Office’s search tool, all tax offices can be looked up.
Germans are subject to complete their tax filings online. Resident employees working for a foreign employer must report their wages to the tax office in their state after the end of the calendar year. The local tax office will subsequently set up quarterly advance payments, if necessary.
2.9. 員工持股計畫
向員工提供的股票計劃在行使時應納稅。
雇主必須根據出售給員工的股票選擇權金額與行使股票價值時的股票價格差額預扣所得稅。股票計劃獲利與正常工資支付的稅收計算方式相同。這些金額還需預扣繳社會稅。雇主必須以幫僱員工資預扣所得稅相同的方式繳納稅款。
In English
2.9. Employee Share Plans —
Stock plans offered to employees are taxable at the time of exercise.
Employers must withhold income tax based on the difference between the amount the stock options sold to employees and the value of the stocks at the time of exercise. Gain on share plan are subject to the same tax calculations as normal salary payments. The withholding of its social tax are also required. Employers must remit the taxes in the same way they would remit income tax withheld from employees’ payrolls.
2.10. 記錄保存
記錄是透過ElsterOnline 網頁線上維護保存。稅法要求各種類型的業務和稅務記錄保存六年或十年。
In English
2.10. Recordkeeping —
Recordkeeping is maintained online through the ElsterOnline webpage. Various types of business and tax records are required to be retained for either six or 10 years by The Tax Code.
2.11. 處罰
納稅人若未能提交報稅表或未能在指定的納稅期限內提交納稅申報表，將受到處罰。罰款不得超過所評估稅款的 10% 或50,000歐元。
此外，處罰的嚴重程度將根據違規行為的經濟影響或延誤的持續時間進行評估。
In English
2.11. Penalties —
Failing to submit a tax return or failing to meet their designated tax filing deadline are subject to penalties on taxpayers. Penalties may not exceed 10% of the tax assessed or €50,000.
In addition, based on the economic impact of the noncompliance or the duration of any delay, the severity of penalties will be evaluated.
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