Remission of social security and health insurance sanctions
Removal of the harshness of law, i.e. penalty remission, is not only applied as part of tax proceedings. Very often, a penalty is imposed for late health insurance and social security payments. These penalties can reach very high amounts. On the other hand, these sanctions can also be remitted under the Act on Public Health Insurance and the Act on the Organisation and Implementation of Social Security. However, the remission of social security and health insurance penalties are subject to entirely different rules than the remission of tax sanctions.