Renewed ("changed") tax assessment without change in amount
- Steuern und Abgaben
Procedure
As soon as the reasons for the newly included provisional measures cease to exist, e.g. due to a pending court ruling on the matter, the tax office will take up the matter again ex officio.
More information
The tax offices are currently processing a large number of older objection procedures. Cases are settled, among other things, by taking up provisional measures, without the taxpayer suffering any disadvantage as a result.