Tax ABC · 8.6
Vorauszahlung (Advance Tax Payment)
Short answer
An installment on the expected annual tax that your company pays four times a year for corporate income tax and trade tax. The final balance is settled with the annual tax return.
Key points
Example: Expected corporate income tax €8,000: €2,000 each on March 10, June 10, September 10, and December 10.
Legal basis
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