A mistake in the tax return
Have you already submitted your tax return and only then realize that you made a mistake? You are legally obliged by the tax code to make a correction and you have signed at the end of the tax return that all the information provided is correct and complete. If you still made a mistake, we will explain how to proceed.
This is how you should do it
First of all, you should find out exactly what information was wrong or incomplete in your tax return. It doesn’t matter whether the mistake you made is to your advantage or disadvantage. In any case, you should contact the tax office immediately and inform them of any missing information. This also applies in the event that it is not the last but a previous tax return. As soon as you have informed the tax office, you will in most cases be given a deadline within which you must make the correction and then submit the documents again.
What deadlines apply
Section 169 of the Fiscal Ordinance regulates the assessment period and if the error involves small discrepancies and small amounts, four years apply. There is a period of five years if the tax office sees a “frivolous tax reduction” due to major mistakes. In the case of tax evasion, this period is extended to 10 years. In this case, however, there is an accusation that the error was intentional. You only have the opportunity to refute this as long as no tax audit takes place, which would prevent a voluntary disclosure without penalty. All periods begin with the year following the respective tax return.
In general, it is good to know that false information provided by the taxpayer is only a criminal offense if it is based on demonstrable intent and you do not report it after you have discovered the incorrect information.
Isabell Tonnius / Editor finanzen.net
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