If you owe money to the tax office and submit your tax filing or payment after the applicable deadline, the tax office may impose late-filing and late-payment penalties. The amount and application of these penalties depend on the tax office’s rules and assessment of your individual circumstances. If penalties are applied, you will generally receive a written notice explaining the amount owed, the reason for the penalties, and any further payment or appeal instructions.
If your tax return shows that you are entitled to a refund, the tax office will generally not impose late-payment or late-filing penalties solely because the filing was submitted after the deadline. However, you should still file as soon as possible, because other requirements, restrictions, or consequences may apply depending on the relevant tax rules and your circumstances.