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Practical Income Manual 2023.
Chapter 18. Liquid fee, fee resulting from self-assessment, differential fee and result of the declaration
Increase in liquid contributions, state and regional, due to loss of the right to deductions from previous years

Practical Income Manual 2023.

Calculation of late payment interest

Regulations: Art. 26 LGT

General issues
Table of due dates for submission deadlines and current late payment interest rates
Calculation rules
Example: calculation of late payment interest for improper deductions

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Updated webpage: March 15, 2024