If the single-earner/single-parent tax credit, the increased transportation deduction or increased pensioner credit has been applied in the current salary calculation but the conditions for these have not been met.If your income in the relevant year has exceeded 12,756 Euro and the following specific points apply: Under the following conditions, you must enter an employee assessment (mandatory assessment) using Form L 1: If you are claiming income-related expenses, special expenses or extraordinary burdens that have not yet been taken into account in a discretionary assessment of evidence.If you are entitled to the single-earner/single-parent tax credit or a lump sum for commuters that has not been taken into account in your current salary calculation.If, due to your low level of pay, you are entitled to " SV repayment " (tax credit).If during the year you have changed employer or were not employed for the whole year.If during the year you have received different levels of income and your employer has not used the rolling-up process.Persons subject to wage tax (office-holders, employees, officials, pensioners) are assessed for income tax (→ USP) by the tax office under the ‘employee assessment’ (previously ‘annual settlement’) process.Ī tax refund can normally be expected in the following cases: Voluntary employee assessmentĮmployees who are expecting a tax refund can submit an employee assessment to the tax office (→ BMF) German text on their own account using form L 1. Any tax-exempt amounts for holders of Victims’ Welfare certificates and passesįor assessment years from 2016, employees have in certain cases received their tax credit automatically if all of their income is subject to salary tax ( Employee assessment without application).Extraordinary burdens (Form L 1ab, e.g.From 2019: Family Bonus Plus (Form L 1k).Until 2018: Child allowance (Form L 1k).Any special expenses that have not been automatically notified. ![]() specialist literature, professional development training costs)
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |