They are surprizingly chill here :-) If you don't file taxes (as a regular employee), you will get increasingly sternly worded requests to do so... and after a few months they say "ok whatever", and just estimate your taxes conservatively. Of course that would be stupid for you, because you'd leave money (deductions) on the table. It is actually hard to accidentially evade taxes. If you make an honest mistake, and come clean, you are not likely to be fined. Maybe it helps that we pay everything (tax, insurance) in advance, and largely automatically (as salaried employees).