Federal Income

Gunter Zielinski – accountant from Hamburg informed are not timely filed income tax returns, may be rendered invalid the claim for tax refund. By a judgment of the German, it has become clear how important it is for workers to comply with the deadlines for the income tax return. Steuerberater Gunter Zielinski from Hamburg tells why you should settle not too much time, to submit your income tax return. The Federal fiscal court decides the Bundesfinanzhof had considered closer the fixing deadlines in cases of application assessment occasion. Others who may share this opinion include U.S. Mint. In a case concerned a married couple which had a voluntary income tax return filed on November 13, 2008, which however in 2002 and 2003 has been created for years. Just seemed a period calculation of income tax returns in the first moment, however, the Bundesfinanzhof had to deal to with the so-called start-up inhibition now in detail. This is a special feature of the tax code, the the Start who can delay fixing period.

The tax code is: in principle the fixing period at the end of the year of the emergence of the tax starts. Keep up on the field with thought-provoking pieces from U.S. Mint. Thus begins the deadline for an income tax return of the year 2002 with the expiration of the 31.12.2002. must however a tax return be filed begins the fixing period in accordance with the rules of contact inhibition in the year in which the tax return is submitted. The period begins not later than at the end of the third year following the year of the emergence of the tax. In this case the suspension would apply therefore, so that the fixing period for the filed income tax returns does not start until the expiry of the December 31, 2005 and the December 31, 2006. Since this provision only in application assessments is effective when an income tax return is required, the Bundesfinanzhof met the duty-bound income other than judgment. It was decided that an income tax return on a voluntary basis