tax declaration
The tax return is a declaration of a natural or legal person against a financial authority set out the facts and delivers numbers that authority to determine the tax bases and for fixing the control needed.
Germany
General
In Germany, anyone who is required to submit a tax return is based on Section 149 of the Tax Code and the individual tax laws. So require z. B. the Income Tax Act , the Corporate Income Tax Act , the Trade Tax Act and the Sales Tax Act require the annual filing of a tax return. Employees only have to file an income tax return in certain cases . An estimate of the tax bases by the tax office as a result of the non-tax also does not exempt you from the tax obligation.
A tax return in which the taxpayer calculates the tax to be paid is called a tax return . The most important examples of a tax return are the advance VAT return , the adjustment of the income tax advance payment and the capital gains tax return .
In addition, everyone who is requested to do so by the tax office must submit a tax return. Anyone who is not obliged to submit a tax return has the option of submitting a voluntary tax return (application assessment).
Tax return form
The tax return must be submitted to the responsible tax office . In the past, an officially prescribed paper form had to be used for this. In the meantime, as part of the ELSTER project, it is also possible to electronically submit tax returns for the most important types of tax using an officially prescribed data record . Since the assessment period 2011, there has been an obligation to electronically submit the income tax return for commercial or professional income. The corporation tax return or the declaration for the separate and uniform determination of the tax bases can only be transmitted using the authenticated, electronic procedure.
Documents only need to be attached to the tax return if this is expressly required by law or required by the tax office. Private individuals who do not send receipts to the tax office should keep the receipts at least until the expiry of the objection period or until the reservation of the review is lifted . In addition, there are statutory retention requirements for private individuals in certain cases .
Tax returns can also be filed with the tax office. This comes into consideration in the case of business inexperienced persons or those with no knowledge of the German language who are not able to submit the tax return themselves in writing or electronically, and who are also not able to use the help of a member of the tax advisory professions, into consideration § 151 AO.
Deadlines
The deadline for submitting the tax return is based on the individual tax laws. Unless otherwise stipulated, the deadline for submitting the calendar year tax returns is seven months after the end of the calendar year, ie until July 31st. If the tax return is drawn up by a tax advisor , the deadline is extended, whereby for the first time for income tax returns 2018 an extended deadline until the last day of February 2020 applies, Section 149 (3) and (4) of the Tax Code. Anyone who is not obliged to submit a tax return can submit a voluntary tax return within 4 years of the end of the relevant tax year, e.g. B. for 2018 through December 31, 2022.
Violations
If the tax return is not submitted, the tax office can estimate the tax bases according to § 162 AO. The obligation to submit the tax return remains. If a tax return is submitted late, A late surcharge may be charged ( Section 152 AO). Both failure to submit a tax return and not submitting a tax return on time can trigger tax evasion . Anyone who deliberately submits a false tax return that leads to a lower tax also commits tax evasion. If the error is not based on willful, but frivolous action, there is an administrative offense (frivolous tax reduction).
Anyone who inadvertently submits an incorrect tax return and subsequently recognizes this is obliged to report and correct the error immediately. Failure to make this correction regularly triggers tax evasion. The legal successor (e.g. heir) is also obliged to notify and correct if he recognizes mistakes made by his legal predecessor ( Section 153 ) AO.
Pre-filled tax return (receipt)
The pre-filled tax return (VaSt), also known as "Receipt of Receipts", is a service of the tax administration, which should facilitate the preparation of the income tax return . For example:
- income tax certificates provided by the employer
- Notifications of receipt of pension benefits
- Contributions to health insurance and long-term care insurance
- Pension expenses , e.g. B. Contributions to Riester pension insurance and Rürup pension insurance
- Wage replacement benefits subject to the progression proviso ( unemployment benefit , sickness benefit , etc.)
Austria
An annual declaration for the calculation of wage tax (official income tax ) is available in Austria in the form of an entry for the employee tax assessment , even if this is not mandatory for most employees. This has been partially carried out automatically since 2017 and can also be entered via the FinanzOnline internet application .
Switzerland
Every person residing / working in Switzerland , including both individuals and legal entities, must submit a tax return every year. The information relates to both income and assets.
Based on the values in connection with the tax progression, the tax value with regard to municipal, cantonal and federal taxes is calculated.
The annual tax return for the previous year must be submitted by March 31. If necessary, an extension of the deadline can be requested.
See also
Individual evidence
- ↑ Obligation to submit electronically. Hessian State Chancellery, Minister for Digital Strategy and Development, accessed on February 12, 2020 .
- ↑ Spring cleaning : These documents must never be in the shredder. Welt online, March 10, 2014, accessed June 2, 2015 .
- ↑ https://www.t-online.de/finanzen/id_84894084/was-sich-2019-fuer-steuerzahler-aendert-freibetraege-fristen-vorteile.html
- ↑ https://www.finanztip.de/steuererklaerung/steuererklaerung-frist/
- ↑ Elster information on the pre-filled tax return ( Memento from August 13, 2015 in the Internet Archive )
