What are the reasons for a back payment?

Many people immediately think of money when they hear the word tax return. Most of them in a positive sense, because after all, a large proportion of the taxpayers can look forward to a hefty repayment. Over the course of a year, there can be a surge in spending that reduces the individual tax burden.

Okay, many people roll their eyes when they think about tax returns. This has, above all, been because not everyone benefits from the subsequent blessing that is taxes. There may be many reasons for this. One thing is for sure - if you have to pay, you do not have much fun completing the forms.

However, a glance at the tax assessment can be worthwhile in case of doubt. Sometimes mistakes also sneak in or certain expenses were simply not taken into account by the taxman. Even missing documents can be recognized later. How a subsequent payment can be avoided and what else there is to pay attention to is important to know. This post can help you learn how.

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 were not recognized or not all income tax expenses were stated in the tax return.

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

What can lead to a back payment

  • additional expenses
  • Advertising costs
  • household-related services
  • Exceptional costs
  • double housekeeping

Costs were not recognized

  • not all expenses have to be considered e.g. a suit for an office job does not need to be recognized, as it can also be used for personal use.

Lump sums were not recognized


  • Account management fees €16
  • Work equipment €110
  • Telephone and internet costs €240

Evidence Was Not Enrolled

Certain issues must be proven with appropriate supporting documents. For the tax year 2018, the following items must be verified:

  • Capital gains tax and interest deductions
  • Exceptional costs
  • Entertains
  • retirement
  • social benefits
  • donations
  • disability
  • Education
  • capital accumulation benefits

You can object to the tax notice

After receiving the tax notice, you have 1 month to file an appeal. First of all, an informal letter that shows the tax office, even without mentioning any reasons, that an objection has been made is sufficient. Later, this letter can also be withdrawn without fear of consequences.

Tip: If only a specific part of the tax bill is to be rechecked, it is advisable to apply for a simple change. Further information can be found in our section "Amendment".

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