Finanzamt (tax office)

Mahnung (payment reminder) from the Finanzamt with Säumniszuschlag: what to do?

What this letter means

With the Mahnung (payment reminder), the Finanzamt tells you that a tax was not paid on the due date. It asks you to pay the amount within one week. If you do not pay, enforcement (Vollstreckung) may start after that, for example the seizure of your bank account (Kontopfändung).

For each month or part of a month that you are late, a Säumniszuschlag (late payment surcharge) of 1 percent of the unpaid amount is added. The amount is first rounded down to the nearest 50 euros. An example: with 1,230 euros unpaid, the Finanzamt calculates with 1,200 euros, so the surcharge is 12 euros per month or part of a month.

If a bank transfer arrives no more than three days late, no late payment surcharge is charged. The Säumniszuschlag (late payment surcharge) is not the same as the Verspätungszuschlag (late filing surcharge): the latter applies to a tax return filed too late.

What to do now

1Check whether you have already paid the amount, for example by a transfer with the wrong tax number in the payment reference.
2If so, send the Finanzamt proof of payment and ask them to assign it to your account.
3If not, and you can pay, transfer the tax and the late payment surcharge within the week.
4If you cannot pay everything at once, apply in writing straight away for Stundung (deferral of payment) or Ratenzahlung (payment in instalments) and suggest specific instalments.
5If you think the tax itself is wrong, file an Einspruch (objection) against the tax assessment, as long as the one month deadline is still running.
6Write your reply in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.

How you can reply

Apply for Stundung (deferral) or Ratenzahlung (instalments)

The Finanzamt can defer a tax if paying it immediately would be a considerable hardship for you and the claim does not seem to be at risk. Disclose your income and expenses. Interest is usually charged on deferred amounts.

Apply for Vollstreckungsaufschub (postponement of enforcement)

If enforcement has already started, the Finanzamt can temporarily stop or limit it if it would be unfair in the individual case, for example because you can definitely pay in a few weeks.

Apply for Erlass (waiver) of late payment surcharges

Late payment surcharges can be waived in full or in part if charging them would be unfair, for example in the case of a sudden serious illness. Give reasons for your application and enclose proof.

Common questions

Can I object to the reminder because the tax is wrong?

Objections to the amount of the tax do not belong in the reminder and enforcement procedure. They belong in the Einspruch (objection) against the tax assessment itself. If the objection deadline for the assessment has passed, check whether it is subject to review (unter dem Vorbehalt der Nachprüfung) or whether Wiedereinsetzung in den vorigen Stand (reinstatement after a missed deadline) is possible.

Will I get a new reminder every month?

Late payment surcharges are added automatically for each month or part of a month, even without a new reminder. The sooner you pay or apply for deferral, the fewer surcharges you will have to pay.

How does the Finanzamt seize a bank account?

The Finanzamt seizes the money directly at your bank, without a court. A basic amount remains protected on a Pfändungsschutzkonto (P-Konto, account protected from seizure). How to set up a P-Konto is explained on the page Pfändungs- und Überweisungsbeschluss (garnishment order). With public creditors, you apply for higher exempt amounts directly at the authority.

Sources (German law and official pages)

Research as of: 10 November 2026