Verzögerungsgeld

Verzögerungsgeld is a specialized sanction instrument in tax law, used by tax offices during audits to ensure timely fulfillment of cooperation obligations. It is based on § 146 Abs. 2b in conjunction with § 200 of the Fiscal Code (AO). If a taxpayer refuses or delays the submission of digital accounting data, the presentation of records, or access to their ERP system, the tax authorities can impose a Verzögerungsgeld between 2,500 and a maximum of 25,000 euros per violation. Unlike the Ordnungsgeld in disclosure procedures under § 335 HGB, which affects capital market-oriented companies for delayed publication of financial statements, Verzögerungsgeld solely serves to secure external audits and is immediately due. It is levied alongside coercive fines and estimation rights, significantly increasing the financial risk of non-cooperation and acting as a preventive measure. Tax advisors therefore recommend providing electronic documents early during an audit, setting up access rights (GDPdU interface, IDEA export), and documenting audit requests in writing. Active cooperation can avoid Verzögerungsgeld, surcharges, and subsequent estimates. Important: Verzögerungsgeld is subject to appeal; a legal remedy can be filed with the competent tax office within one month.