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Tax prepayments


Are advance payments to be paid if necessary ?

The amount of the advance payments results from the last tax assessment. If you do not have this, your tax office can inform you of the amount of the advance payments.
If circumstances have changed since then, advance payments may have to be reassessed.

Requirements

Advance payments shall be fixed only if certain amounts are exceeded.
Advance payments are generally not fixed for employees if they only receive wages.