The assessment is a formal procedure in which the employee submits a tax return to the tax office responsible for his or her place of residence and the tax office determines the basis of taxation and assesses the income tax on the basis of the information provided by the employee.
Employees who only receive income from employment do not have to file a tax return with their tax office. Their obligation is regularly settled with the wage tax deduction made by the employer.
There are two different forms of assessment of employees for income tax, the mandatory assessment and the application assessment.