What are the reasons for a back payment? (Steuernachzahlung)

If a back payment threatens

You can quickly falter if a handsome tax back payment is required by the tax office. But what causes may cause the additional tax payment is so high? There are several reasons for this. Flat rates were not taken into consideration, special expenses (Werbungskosten) were not recognized or not all income tax expenses were stated in the tax return.

Note: Under the item "Feststellung" in the tax assessment (Steuerbescheid), there are detailed explanations of how the tax refund or repayment comes about.