VI. The procedure at the tax office

Now that you have information about what you can claim from the tax office, this chapter will give you guidance on how best to proceed. The focus is on FinanzOnline, the electronic employee tax assessment. You can also find answers to the following questions:

• When do you need to perform a mandatory tax assessment?
• When is an automatic employee tax assessment conducted?
• Under what circumstances can additional tax payments be demanded?
• How are several pensions taxed?
• What is a discretionary assessment of evidence?
• What is a disclosure pursuant to section 109a Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz)?
• How to object to a tax office decision?
• What options are there to facilitate payment?