What is an income tax assessment notice?

An income tax notice is an official document from the tax office that records the outcome of a taxpayer's income tax return. It includes details of the assessed income tax, the assessment period, and information on any possible tax refund or additional payment.

How is the notice issued?

The tax office reviews the information submitted in the tax return and issues the notice based on this. It informs the taxpayer whether the advance payments made were sufficient or if there is an outstanding amount. In the case of a refund, the corresponding amount is also shown in the income tax notice.

Administrative act and legal validity

Important: The income tax notice also constitutes an administrative act. It is issued to the taxpayer by the tax office and is legally binding unless an objection is lodged.

Simply put

The income tax notice clearly shows the taxpayer whether they will receive a refund or need to pay additional tax.

Example: If someone has paid too much income tax during the year, this will be noted in the notice, and the taxpayer will receive a refund. If the advance payments were too low, the notice will show the additional payment required.