Can the Lohnsteuer kompakt calculation differ from the tax assessment notice?

It is often overlooked that tax assessments are not fully automated but are prepared by clerks. Their intervention often makes a tax assessment difficult to understand.

If the tax assessment differs from the calculation by Lohnsteuer kompakt, this is often due to the following reasons:

• The tax office makes corrections if your details differ from official data, e.g. from the employer's payroll tax report.
• Certain expenses claimed in the tax return are not recognised and are removed by the tax office. This must be indicated in your tax assessment. Lohnsteuer kompakt already helps you in the interview and in the guide to avoid this by making legally compliant entries.
• The maximum amounts for some expenses are subject to very complex calculation rules, where the tax office can use unofficially known parameters (e.g. personal circumstances).