Steuerrückstände – Übersichtsartikel

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One penalty is called the “failure to file penalty”. In spite of what the name implies, this does not always occur for those who choose not to file (although this is the common case). Those who would have received refunds as a result of filing their Steuererklärung receive no penalty other than the lost refund. For the most part, however, Steuererklärungen recognize money that is owed to the government (Steuerrückstände) rather than the other way around. So if an individual fails to file their return and they end up owing money to the government, penalties on top of the Steuerrückstände are assessed. This may sound unreasonable at first, but such a policy encourages individuals to file their Steuererklärungen on their own, or at least consider their tax expenses, so that the government does not waste too much of its own time determining the amount owed for each individual. The more proper Steuererklärungen there are, the less likely it is for Steuerrückstände to exist.

This penalty can be very costly, especially in situations where a large amount of Steuerrückstände are owed. Furthermore, for every month that the Steuererklärung has not been submitted, a penalty fee is incurred. This penalty increases each month until it reaches its maximum. Waiting too long to file a late Steuererklärung could have devastating effects on the amount the Steuerzahler must deduct from their paycheck to give to the government due to Steuerrückstände and other penalties.

The penalty is normally calculated by taking five percent of Steuerrückstände owed for each month they are unpaid. For example, submitting a return two months late would result in a penalty equal to ten percent of the Steuerrückstände. The maximum penalty allowed on the national level for the failure to file a Steuererklärung is twenty-five percent of the Steuerrückstände. Therefore, if an individual submits his or her Steuererklärung five months after it was originally due, they must pay the maximum penalty. This amounts to the original Steuerrückstände plus an additional twenty-five percent of the unpaid tax money.

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There is also a “failure to pay penalty”. This is different from the filing penalties, which merely deal with timing and promptness. The “failure to pay penalty”, on the other hand, deals with the question of whether or not the actual Steuerrückstände have been paid. Paying for Steuerrückstände immediately prevents any of these penalties from being assessed. For every month that Steuerrückstände are unpaid, however, there is a penalty fee equal to half of a percent of the amount owed. For example, if an individual waits eight months to pay their Steuerrückstände, they also owe an additional four percent of the amount due. This penalty increases each month by half of a percent until the Steuerrückstände have been taken care of. Unfortunately, there are no maximums for this type of penalty. The penalty keeps building up along with the Steuerrückstände until the individual is overwhelmed in debt.

Interest

In addition to all of these penalties and fees, there is one other important consideration that has not yet been discussed: the amount of interest that has accrued on their Steuerrückstände. During the time that the Steuerrückstände have not been paid, the IRS charges interest since Steuerrückstände essentially operate as a loan. An individual is “borrowing” by taking money that should have been reserved for paying taxes and investing it elsewhere. Naturally, the IRS feels obligated to charge an additional fee for interest on Steuerrückstände in the same way that banks and other agencies do. These rates of interest for Steuerrückstände change approximately four times a year and end up typically being close to four percent.

With lawyers, you may end up paying less for penalties derived from Steuerrückstände. Steuerrückstände are already annoying as it is: why intensify the situation with further penalties and fees, especially when using an alternative form of payment (such as a credit card) would have helped the situation? Interest rates can be higher than they appear after considering each penalty for “taking out the loan” for an additional period of time. Consider this scenario to illustrate the point. An individual who is six months late for filing their Steuererklärung is already responsible for all of these payments: the Steuerrückstände, failure to file penalty of twenty-five percent of Steuerrückstände, a failure to pay penalty of three percent of Steuerrückstände, and interest of two percent of Steuerrückstände (for half of the year). The stated interest of the Steuerrückstände is only two percent. The “true interest” of neglected Steuerrückstände, however, is essentially all penalties put together (in this case, thirty percent), as this is the expense incurred for “borrowing” the money owed.

Alternative measures can be taken to counter the payment of “interest” on Steuerrückstände. For example, even if a credit card does not offer the most competitive interest rate, it would be much better to owe an awful twenty-two percent on the credit card rather than thirty percent of Steuerrückstände. Therefore, anticipation is an absolutely necessary tool. If one knows they need extra time to pay their Steuerrückstände, they should consider options that result in less financial obligation so that they can have more money for themselves.

If an individual owes Steuerrückstände and believes they may be unable to pay, they must immediately seek help to ensure the eventual payment of the financial obligation. The most professional and knowledgeable assistance comes from Steuerrechtyers, who can help with strategies regarding the payment of Steuerrückstände. They can realistically help an individual anticipate when they will be ready to pay Steuerrückstände and subsequently recommend the best course of action.

Normally, the IRS continues to charge fees until the balance is paid. Like Steuerrückstände, such fees can build up fast and must be prevented. It may be somewhat comforting to know that it is rare to be placed behind bars as a result of not paying Steuerrückstände. However, in cases of extreme negligence or evasion, some individuals may have serious charges placed against them if they go a few years without paying their Steuerrückstände. This mainly deals with those towards the top of the income bracket who are responsible for knowing how to manage their money and how to pay their taxes. Regardless of social background, one must still take care to pay taxes properly to prevent any kind of consequence. Although it will not normally get a Steuerzahler locked away in prison, the ignorance of taxes is a slippery slope that results in burdensome finanzielle Verpflichtungen.

Steuerpfandrechte

After an individual consistently neglects Steuerrückstände and their associated penalties, the IRS may choose to take further action. They may choose to perform a Steuerpfandrecht, which basically gives the government the right to have an individual’s property as a result of them being unable to pay taxes. This only occurs after the IRS has already contacted the individual to inform them of the balance owed as well as the due date. Once the IRS determines the individual has ignored their Steuerrückstände for long enough, they issue the Steuerpfandrecht as a consequence. An individual gets rid of a Steuerpfandrecht by paying the original balance due. On top of having property controlled by the government, an individual who has been given a Steuerpfandrecht will find it more difficult to maintain a high credit.

Steuerbeschlagnahmungen

Sometimes, however, the IRS determines that it must take further negative action to recover the money lost from Steuerrückstände. A Steuerpfandrecht can only give the government title to the property while the original owner still benefits from its use. If a Steuerzahler continues to neglect Steuerrückstände, the IRS may choose to levy the property. This means that the government will come in and take away the property of the Steuerzahler as a means of payment. Since this gives the IRS an immense amount of power, it is only reserved for the most severe cases of Steuerrückstände. Therefore, a thirty-day final notice must be given before the levy is able to take place.

This is essentially the absolute worst thing that could happen to a Steuerzahler. The IRS is given complete control over what they want to take and what they want to control. They could choose to take a car or a home entertainment system. After taking the property, they determine its value and apply it towards the Steuerrückstände. Furthermore, the IRS can take items beyond the property located in the Steuerzahler’s residence. It can be granted access to Bankkonten and company paychecks. It can even take a loan out against an individual’s Lebensversicherung policy to make sure the Steuerrückstände are paid. Only after the payment of Steuerrückstände will the IRS release the levy. If they are lucky, the Steuerzahler can then recover most of the items that had previously been taken by the IRS.

These consequences all have a large impact on a Steuerzahler. They should not be taken lightly. Steuerrückstände must be paid for immediately to avoid these penalties. In the most extreme cases, the IRS could come in and take most of a Steuerzahler’s property. Whatever the case, whenever the IRS takes action on Steuerrückstände, it is not usually very pleasant.

Begleichung von Steuerrückständen

There is only one easy way to make Steuerrückstände go away, and it’s pretty straight forward: be responsible with calculating taxes and take care of all discrepancies immediately before penalties are assessed. It sounds like the obvious solution, but many Steuerzahler allow their Steuerrückstände to build up because they place their priorities elsewhere. This only ends in further misery and financial struggle. To avoid Steuerrückstände, it is imperative that Steuerzahler properly calculate the amount they owe without making any mistakes with their deductions. Tax returns should be turned in on time so that no further penalties come from an audit that reveals mistakes. Once notified of Steuerrückstände, an individual must do everything they can to pay it immediately. Neglecting to pay Steuerrückstände, which is normally a relatively small amount, can result in a plentitude of financial stress and turmoil. Steuerrückstände must therefore be near the top of an individual’s priority list when it comes to paying for finanzielle Verpflichtungen.

Ratenzahlungspläne

One possible method that many individuals use to pay off Steuerrückstände involves requesting a system of Ratenzahlungen. As the title implies, Steuerzahler who do not want to pay Steuerrückstände all at once may instead do it over a certain period of time.

Naturally, this means an individual will have to worry about Steuerrückstände for longer than usual, but it is a valid option for Steuerzahler with limited amounts of cash. It is better to take this action than it is to completely ignore Steuerrückstände. On top of that, Zahlungsplans can be tailored to fit individual needs. Steuerzahler who have a low budget can secure some of their funds by choosing to participate in an Ratenzahlungsplan. As long as taxes are paid according to this plan, the IRS will be happy and there will be no Steuerrückstände assessed.

Reduzierung von Steuerrückständen

The IRS is notorious for intensely collecting money from Steuerzahler and penalizing those who do not pay. It is easy to assume that they do not allow any negotiation and simply demand each payment. However, in certain circumstances, the IRS may choose to, or be obligated to, somehow reduce Steuerrückstände that are owed. If an individual feels as though they must reduce the amount of their Steuerrückstände, consultation with a Steuerrechtyer would provide quick and easy potential solutions. When this is not possible, however, there are a few options that can be explored to reduce Steuerrückstände.

Offer in Compromise

As discussed above, the IRS may be willing to compromise. Believe it or not, the IRS is sympathetic to the unexpected turns that life can take. If an individual presents a legitimate reason for being unable to pay their Steuerrückstände, the IRS will often begin a negotiation with the Steuerzahler to see how much they can pay. Sometimes, the remaining amount is forgiven. If there has been some sort of emergency or obligation that requires financial attention, the IRS is willing to compromise as long as the request is reasonable. The IRS does not give much attention to petty or unnecessary requests merely due to the fact that the individual does not want to pay. Instead, each Steuerzahler must take responsibility to pay their Steuerrückstände before penalties are assessed.

Once again, should an individual choose to pursue such a route, it is very beneficial to contact a Steuerrechtyer with expertise in negotiation. Such Steuerrechtyers have a general feel for what the IRS will listen to. The Steuerzahler (or, as the case may be, “no-tax-payer”) must first decide for himself or herself whether or not their excuse is legitimate enough to garner sympathy from the somewhat strict IRS. If the excuse is reasonable, the individual must determine how to present their excuse in a manner that induces the IRS to reduce the payment. Tax lawyers know exactly how to present situations so that the IRS feels obligated to reduce Steuerrückstände. If the Steuerzahler is successful at compromising with the IRS, then a portion of their Steuerrückstände will be “forgiven”. They are still responsible for future tax payments that are incurred.

Insolvenz nach Chapter 7

Another factor that can cause the IRS to reduce the amount of Steuerrückstände owed concerns Insolvenz nach Chapter 7. This kind of bankruptcy is generally reserved for individuals who are so overwhelmed in debt that they are willing to give up most of their assets in exchange for a “clean slate”. It is not to be confused with the similarly popular Insolvenz nach Chapter 13, which extends, rather than forgives, the amount of time to pay a loan. Under Insolvenz nach Chapter 7, many kinds of small debts, such as credit card debt and Steuerrückstände, are forgiven. Unfortunately, only essential assets, such as Immobilien and necessary tools or equipment, are granted to the individual who has declared bankruptcy. Although it is not the preferred way to remove Steuerrückstände, Insolvenz nach Chapter 7 is definitely an effective tool when worst comes to worst. And the best part? As soon as the individual files, collection agencies are not allowed to harass the Steuerzahler anymore, which means the number of calls a bankrupt individual must ignore sharply decreases. To choose this option, however, an individual must be willing to give up some very precious assets. Once the court has determined the requirements, the individual will not have to worry about the Steuerrückstände in question ever again (unless, of course, the individual incurs Steuerrückstände after declaring bankruptcy). If they are willing to endure the cost, a Steuerzahler should take this route to take care of their outstanding Steuerrückstände.

Due to the nature of declaring Insolvenz nach Chapter 7, or any kind of bankruptcy for that matter, it is important for Steuerzahler to hire a Steuerrechtyer so that they can keep as much of their property as possible while simultaneously getting rid of debt caused by Steuerrückstände. It may initially appear to be counter-productive, but a lawyer can secure the elimination of Steuerrückstände so that they will never have to be worried about again. A lawyer may also be able to have a better negotiation in which the Steuerzahler walks out with more of their property intact.

10 Jahre warten

Believe it or not, an alternative way to get rid of Steuerrückstände is to wait ten years. The law actually mandates that Steuerrückstände disappear after ten years. Of course, there are negative penalties, such as Steuerbeschlagnahmungen and other side effects, that accompany this option. Remember: the IRS can still collect on an individual’s property based on taxes owed. Therefore, waiting ten years to get rid of Steuerrückstände is rarely considered the best choice. However, in some circumstances, Steuerrückstände are best taken care of in this manner. For example, if an individual is considering bankruptcy but has Steuerrückstände that are almost ten years old, they may be able to avoid the disadvantages of bankruptcy by waiting for the Steuerrückstände to be cleared. However, such circumstances are uncommon and it is best to consider other options before waiting ten years to get rid of Steuerrückstände. Consultation with a Steuerrechtyer would definitely give more insight into whether or not waiting ten years is the best option.

For those who are already planning to eliminate Steuerrückstände by waiting ten years, a word of caution: there are some exceptions to the rule. An example of this occurs when a Steuerzahler has submitted a Steuererklärung past the due date. Whenever this happens, the ten year period may be renewed under certain circumstances. Therefore, when consulting with a lawyer in such circumstances, Steuerzahler must make sure the lawyer is fully qualified to deal with such exceptions to Steuerrückstände. A Steuerzahler must always be confident that their particular situation does not qualify as an exception. If a Steuerzahler expects their Steuerrückstände to go away after ten years, when in reality they do not, they could face serious financial problems.