Voluntary disclosure
In the case of a first-time voluntary disclosure, the underpaid tax is levied together with interest on arrears for the past five years. In the question of first-time self-disclosure, self-disclosures made after January 1, 2011 are taken into account. For each subsequent voluntary disclosure, a fine in the amount of 20% of the uncollected tax is owed in addition to the uncollected tax plus default interest.