If there is no reason for compulsory assessment, the employee can be assessed for income tax if he/she applies for this. The regular assessment period of four years applies. For 2020, the application for employee assessment can be submitted to the tax office by 31.12.2024. For 2023, the application for employee assessment can be submitted to the tax office by 31.12.2027.
Note
The employee is always obliged to submit an income tax return to the tax office if requested to do so by the tax office.