Steuervorauszahlungen Anpassung bewilligen

What should I do if the advance payments for income tax determined by the tax office are too high or too low?

In principle, income tax is levied in the current calendar year by way of advance payments. The income tax expected to be withheld by the employer is taken into account.

The advance payments are generally calculated on the basis of the result of the last income tax assessment. They can be adjusted (upwards or downwards) if the expected income tax for the current year differs from them.

List of the expected income and possibly the tax-reducing facts.

You earn income that is not already subject to income tax deduction or capital gains tax. The expected income tax liability is at least 400 euros. The income tax advance payments are distributed evenly over the future prepayment dates of the current year.

None.

On the basis of the result of the last assessment for income tax, the advance payments for the current calendar year are determined. Prepayment dates are March 10, June 10, September 10 and December 10. However, a subsequent increase in the last advance payment is also possible if the increase amount is at least 5,000 euros.

None.

Please contact the tax office responsible for you.