Assessment (tax law)
The assessment is in Procedural Tax Law (esp. The submission of a tax return) the summary of investigation and determination. The tax procedure is an administrative procedure that is regulated in the Tax Code (AO).
In the investigation, the tax authorities determine the facts from which the taxation arises. In the assessment process , the specific tax liability is determined on the basis of these facts. This is usually done by issuing a tax assessment .
The other procedural stages that are no longer part of the assessment are the collection procedure in which the tax liability is asserted and the enforcement procedure in which it is enforced.
Overview
| 1. Investigation procedure ( §§ 86 ff. AO) | Disposition |
| 2. Assessment procedure ( §§ 155 ff. AO) | |
| 3. Collection procedure ( §§ 218 ff. AO) | |
| 4. (possibly) enforcement procedure ( §§ 249 ff. AO) |
Income tax
For the income tax determined § 2 , para. 7 Income Tax Act (ITA), that the bases for fixing each of the calendar year can be determined. The §§ 25 ff. ITA contain special arrangements on the investment income tax, in particular the spouses predisposition . According to § 46 EStG, the assessment does not take place in certain cases, e.g. B. if the taxpayer only has income from employment. In income tax law, a distinction is made between the following types of assessment:
- Individual assessment (as a general assessment type of income tax law)
- Spouse assessment ( § 26 EStG), according to which spouses who are not permanently separated can choose between
- Individual assessment of spouses ( Section 26a EStG) (until 2012: separate assessment )
- Joint assessment ( § 26b Income Tax Act).
Switzerland
The tax assessment procedure in Switzerland essentially comprises the determination of the tax assessment basis and the calculation of the tax amount. It takes place officially on the basis of the tax return of the taxpayer.
Individual proof
- ^ HR Schwarzenbach: Outline of Administrative Law ; Stämpfli, Bern
