When is a tax assessment notice provisional?

Check whether your tax assessment notice was issued provisionally.

A provisional tax assessment means that certain points have not yet been finally decided and may be changed later.

Where can you find the note?

The so-called provisional notes are usually found in the explanation section of your tax assessment notice (often in the section with notes or explanations).

What does “provisional” mean in concrete terms?

With a provisional note, the tax office specifies that individual points in the notice remain open.

→ These points can be changed later – even after the notice has already been issued.

Why is a notice issued provisionally?

In most cases, the reason is an unresolved legal situation.

This means:

• A tax issue has not yet been fully clarified.
• A procedure is, for example, pending in court.

→ Once a decision has been made, your tax assessment can be adjusted accordingly.

What does this mean for you?

• You do not need to lodge an objection for these points to secure your rights.
• Changes will be made automatically later when the legal situation is clarified.