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What is a mandatory assessment?

If a compulsory assessment is to be carried out, the employee is legally obliged to file an income tax return.

A compulsory assessment is carried out, for example, if

  • the employee has received tax-free remuneration/wage replacement benefits that are subject to the progression proviso (e.g. unemployment benefit I, short-time working allowance, sick pay, parental allowance), top-up amounts in the case of partial retirement or positive foreign income of more than EUR 410,
  • the employee or his/her spouse has other income in addition to his/her salary (e.g. pensions from statutory pension insurance, income from renting and leasing), the positive total of which amounts to more than EUR 410; pensions are only to be included for tax purposes with the taxable portion and after deduction of a lump sum for income-related expenses totalling EUR 102 when determining the income,
  • the employee has received wages from several employers at the same time,
  • in the case of jointly assessed employee-spouses, the wages of one spouse have been taxed according to tax class V or VI or, in the case of tax class IV, the factor has been entered,
  • an allowance (with the exception of a lump sum for disabled persons or for surviving dependants) has been calculated and saved for the employee and the total salary earned in the calendar year exceeds € 12,250 or, in the case of spouses who meet the requirements for joint tax assessment, the total salary earned exceeds € 23,350.

The deadline for filing the income tax return is generally 31 July of the following year; however, this deadline may be extended upon request.


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