retroactive tax refund
August 21, 2009 | 15,00 EUR | answered by Ginster Frank
Hello,
I have been working at an embassy in Bonn since July 2006, here as a local employee or chauffeur of the Consul General. After starting my job, I contacted the tax office regarding income tax payments. In September 2006, I received an advance payment notice with a specific amount, and a week later, a new statement with 0.00€, meaning (after a phone call) tax exempt.
Yesterday, I received a letter from the tax office with a tax assessment for income tax and a total payment of 3,119.85€ (retroactively). My question is: Is the tax office authorized to make such a demand after the 2006 notice? What can be done in this situation?
I would greatly appreciate a prompt response!
Kind regards,
Stephan K.
Dear Sir,
Based on your information and considering your minimum contribution, we are happy to answer your question as part of an initial consultation.
The response will be based on the facts as described. If the information provided differs from the actual situation, this may lead to a different outcome.
An advance tax assessment serves to secure tax revenue during the year. Advances are always made if, for example, no income tax is withheld from the salary.
However, in some cases, an income tax return for the previous year may need to be filed, which could result in an additional payment, regardless of the original advance tax assessment.
It is unclear whether you have submitted a tax return or if this is an estimate by the tax office.
To answer your questions in general:
1. Yes, the tax office may deviate from the advance tax assessment in the tax assessment notice.
2. You have the right to appeal to the tax office within one month of receiving the notice. You must provide reasons for the appeal and inform the tax office what the notice is being challenged. This is not clear from your question.
At the same time, you can request a suspension of enforcement until a decision has been made on your appeal. This means that the amount to be paid is not due for payment initially. However, if the notice and the amount are correct, interest may be charged depending on the duration of the process.
If you need further assistance on this matter, we are happy to help, also available by phone at 02232 / 93 45 0.
Sincerely,
Frank Ginster
Tax consultant
