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From what income are advance income tax payments assessed and how are they calculated?

Advance income tax payments are not directly dependent on income. Rather, the advance payments are intended to cover the anticipated annual tax liability. In principle, the advance payments are calculated according to the income tax of the last tax assessment notice, but less the tax withholding amounts (wage tax).

In the event of changes in the actual circumstances compared to the last tax assessment notice, the tax office may also adjust the advance payments. However, negative income from renting and leasing may not be taken into account when determining the advance payments for the year of acquisition or completion of the building.

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