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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. The regular assessment period of four years applies. I.e. for the year 2019, the application for employee assessment can be submitted to the tax office until 31.12.2023.


The employee is always obliged to submit an income tax return to the tax office when requested to do so by the tax office.


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