Right. If, contrary to expectations, the tax return does not involve a refund, but rather a request for an additional payment, the taxpayer can withdraw the income tax assessment application.
However, this is only possible as long as the tax assessment is not yet final or within one month of receipt of the assessment. There is an obligation to make additional payments only if the employer has not paid enough wage tax in violation of the rules and in general if the taxpayer is obliged to file a tax return. In this case, he cannot escape any additional payment.
Answers for you: Jörg Frey, Micro and small business expert
Jörg Frey is managing director of Haufe-Lexware GmbH & Co KG, a company of the Haufe group. You can find more of his texts on Gründerküche here.