If you have not received such an invitation but you expect that you do have the obligation to file a personal income tax return, you are legally obliged to ask for the issuance of the tax return (in fact the invitation to file such a form). If you expect a tax refund, this is also the appropriate procedure.
The 2010 personal income tax return must be received by the tax office before 1 April 2011. Upon you request we can file for extension of this term.
We can assist you in this process and prepare and file your tax return. We can also request an extension for filing the tax return on your behalf.
In this respect we note that if you file your tax return too late, a fine in the amount of € 226 will be raised. For the second time late filing the fine will be € 984 and if you file your return late more times, the maximum penalty will be raised of € 4,920.