Anpassung von Steuervorauszahlungen Bewilligung
Saarland
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99102063017000, 99102063017000
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Typ 2/3
Inhalt
Begriffe im Kontext
- Steuererklärung (1060100)
- Einkommensteuer und Kirchensteuer (1060200)
- Steuern und Abgaben für Betriebe (2040200)
Fachlich freigegeben am
Fachlich freigegeben durch
§ Section 37 of the Income Tax Act
What can you do if the advance income tax payments set by the tax office are too high or too low?
The amount of the advance payments is generally determined by the last income tax assessment notice and is based on the result of the last income tax assessment. The advance payments can be adjusted (upwards or downwards) if the expected income tax for the current year deviates from this.
Advance payment dates are March 10, June 10, September 10 and December 10.
Advance payments are only to be set if they amount to at least EUR 400 in the calendar year and at least EUR 100 for an advance payment date. The income tax advance payments are distributed evenly over the future advance payment dates of the current year.
If a change is considered, the tax office must be informed of the changed values (anticipated income, tax-reducing facts). The tax office will then decide whether to reassess the advance payments.
The application can be made in writing or electronically via the ELSTER portal.
Your responsible tax office