Statement of salary
January 15, 2011 | 30,00 EUR | answered by Oliver Burchardt
Hello, I am a cross-border commuter and at the beginning of the year I always report a possible salary increase to the tax office. In 2010, I was paid for several overtime hours (about 2,100 euros) and forgot to inform the tax office about this in 2010. I did not think that this could be considered tax evasion, as when I submit my tax return for 2010, the tax office will see what income I have received anyway. However, now I feel guilty because I read § 153 AO on the determination of advance payments. How should I proceed now?
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
The tax assessment is based on the information provided about the situation. Changing, adding, or omitting information can affect the tax assessment.
I can reassure you regarding the oversight.
You are not required to inform the tax office of income improvements that occur during the year. The reference to § 153 AO only means that you must correct any incorrect information that was taken into account in the initial assessment.
The consideration of higher income levels in 2010 will be based on the information provided in your income tax return.
I hope my response has helped you.
Sincerely,
Oliver Burchardt
Tax Advisor
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