Approve the adjustment of advance tax payments

Source: BUS Rheinland-Pfalz

In principle, income tax is levied in the current calendar year by way of advance payments. The income tax expected to be withheld by the employer is taken into account.

The advance payments are generally calculated on the basis of the result of the last income tax assessment. They can be adjusted (upwards or downwards) if the expected income tax for the current year differs from them.