Was ist ein income tax assessment notice?

The income tax assessment notice is an official letter from the tax office.

It shows the result of your tax return and contains all important information about your tax.

This includes, for example:

• the assessed income tax
• the period (tax year)
• a possible refund or additional payment

How is the tax assessment notice created?

The tax office reviews your tax return and decides on this basis:

• whether your details are accepted.
• whether a refund is due.
• or whether you need to pay additional tax.

→ The result is recorded in the tax assessment notice.

Why is the notice important?

The income tax assessment notice is legally binding.

This means:

• It applies as soon as it has been communicated to you.
• Changes are only possible if you lodge an objection.

Simply explained

The tax assessment notice shows you exactly:

→ Will you get money back or do you have to pay more?

Example

• You paid too much income tax during the year
  → You will receive a tax refund
• You paid too little tax
  → You must make an additional payment

In summary

• The income tax assessment notice is the result of your tax return
• It is issued by the tax office and is binding
• It shows whether you will get money back or have to pay more