What is an application assessment?

If there is no reason for compulsory assessment, the employee can be assessed for income tax if he or she applies for this, in particular to offset wage tax against income tax. The application must be made by submitting an income tax return. The regular assessment period of four years applies. For example, the application can be submitted to the tax office for the year 2022 until December 31, 2026 and for the year 2026 until December 31, 2030.

Employees are always obliged to submit an income tax return to the tax office if they are requested to do so by the tax office.

It is best to submit your income tax return electronically via ELSTER and use the pre-filled tax return. The electronic input aid will help you to complete the form.