Submissions made after this date will be subject to a fixed penalty of €100.
It is also clarified that the extension does not apply to the payments. Therefore, the statutory deadline for the payments of SDC and GeSy contributions withheld from actual dividends paid or deemed dividend distributions as at 31 December 2021 (out of the 2019 profits) remains 31 January 2022 (with an additional month of grace period for settlement without interest and penalties).
As always, M. Target Group specialists remain at your disposal should you require any further information, clarification or professional assistance.
