Tax ABC · 8.4
Veranlagung (Tax Assessment)
Short answer
The procedure in which the tax office processes your annual tax return and determines the tax via a tax assessment notice. The "assessment period" (Veranlagungszeitraum) is generally the calendar year.
Key points
Example: You submit the 2025 corporate income tax return in July 2026. In autumn, the tax notice arrives: The tax assessment for 2025 is complete.
Legal basis
Continue
- In detail: How do I read my tax assessment notice?
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