Calculates the deadline, late payment surcharge and interest to the day, citing the legal basis for each stage.
Developed in Germany · Hosted in the EU or on-premises
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Sovereign hosting in Germany, single-tenant from the first user.
Legal, tax and compliance expertise for legally sound deployment.
Advisory and implementation for the public sector, starting with the AI readiness assessment.
The assessment arrives on paper or in the electronic mailbox, often on a Friday. Whoever opens it sees the amount and the date, but three deadlines hang on it: the end of the objection period, the due date for the additional payment and the day from which late payment surcharges accrue. Each of these dates is calculated by hand and written into the follow-up diary, if someone remembers to.
With all 144 dates in the follow-up diary, each with its provision and date, missed deadlines fall by 60%.
The 60% reduction in missed deadlines is this agent's headline figure. The number of assessments, and the 144 dates that follow from it, describe a typical month at a firm of this size; they are not counted figures.
The agent reads the tax type, the assessment date, the amount and the day of posting. If the posting date is missing, it flags the assessment as not yet calculated.
Income tax assessment 2024, ref. 217/504/91223, dated and posted 6 May 2026The agent calculates the end of the objection period, the due date and the day from which late payment surcharges accrue, each with its provision and version in force. If the fourth day after posting falls on a Sunday, such as 10 May 2026, it records 11 May 2026 as the date of service under § 108 (3) AO.
Served 11 May 2026, deadline 11 June 2026, surcharge from 12 June 2026The agent attaches a deadline sheet to the case listing the dates with provision, amount and the options still open. The tax specialist assigns the follow-up and signs the objection.
fristen_217-504-91223.pdf, 3 dates, 2 options open while the deadline runsIt names the options that remain open until 11 June 2026. The tax specialist drafts and signs the objection.
It states the due date and the day from which late payment surcharges accrue under § 240 AO, including the three-day grace period of § 240 (3) AO. Any application for suspension of enforcement is made by the firm.
It names the day on which the interest-free period of § 233a AO ends and the amount on which interest is charged. The interest itself only appears in the tax office's assessment.
Connected systems
Operations
A pilot typically runs on your own data within 4 to 6 weeks. The agent connects to your existing systems rather than running as a separate, parallel environment.
EU cloud, private cloud or on-premises. Processing is GDPR-compliant and models are never trained on your data. Details in the Trust Center.
It is based on experience from comparable projects and process benchmarks, not a commitment. We work out the realistic effect for your organisation during the assessment before the pilot.