Vorauszahlungen

[Sx4]

I thought Vorauszahlungen for next year was based on the nachzahlung for the current year. I just received my steuerbescheid from FA for 2023 tax year, and since my only income was dividends from outside Germany (no tax withheld), I have a payment (nachzahlung) of approximately 5000 Euros. The vorauszahlungen amount is actually 10000 Euros for 2024 (twice the amount of this years nachzahlung?). The steuerbescheid states this amount is based on previous years income and does not take into account deductions and expenses. (nach 32d Abs. 1 EStG).

I thought vorauszahlungen was based on the nachzahlung amount? So I am a little confused. Does anyone have information about it.

Thanks,
Sx4

[WhyNot]

I suppose FA and your Steuerberater are right.

For me (with lower amounts) happened the same a couple of years ago, resulting on strange year where I had to pay nachzahlung and FA transferred me the difference to the Vorauszahlung, in the end it was all okay, although I also thought the Vorauszahlung was too high... it is probably from a table

[Sx4]

I understand it is only a prepayment of tax (like estimated tax), but if the previous years tax is about 5000 euros, it ties the other 5000 Euros till I get a refund. I wouldn't mind if the amount was smaller. Thanks for your reply.

[WhyNot]

but as you said before, it is an estimation based on income. not the total tax due (deductions and other allowances) - I have never bothered on how is it calculated.
you will get the difference anyway.

good luck

[Krieg]

That's the reason we are not anymore in tax classes 3+5 and moved again to 4+4. We were assigned prepayments when we had two consecutive years with a balance in the Finanzamt favor. This is because the Finanzamt is not in the business of giving interest free loans instead they are in the business of taking interest free loans.


P.S., In our situation it was crap because the church tax was considered in the calculations to assign the prepayments but we pay no church tax.

[Sx4]

Yeah, I understand, but I was hoping it would be 100% or 110% of this years tax and not 200%

[Eric7]

Did you pay a Vorauszahlung for 2023?

If so, was it by any chance €5000?

The Vorauszahlung(en) should ideally cover the whole amount of tax for the year.

[Sx4]

This was my first tax year, so no I did not have nachzahlung in 2023.
Also the whole tax for this year is about 5000, hence my wonder!

[PandaMunich]

I thought Vorauszahlungen for next year was based on the nachzahlung for the current year. I just received my steuerbescheid from FA for 2023 tax year, and since my only income was dividends from outside Germany (no tax withheld), I have a payment (nachzahlung) of approximately 5000 Euros. The vorauszahlungen amount is actually 10000 Euros for 2024 (twice the amount of this years nachzahlung?). The steuerbescheid states this amount is based on previous years income and does not take into account deductions and expenses. (nach 32d Abs. 1 EStG).

I thought vorauszahlungen was based on the nachzahlung amount? So I am a little confused. Does anyone have information about it.

The Finanzamt calculation software for the prepayments has a bug, sometimes it calculates too high prepayments.
Do an "Einspruch gegen den Einkommensteuer-Vorauszahlungsbescheid 2024ff" and ask for them to be corrected down to the 2023 tax burden amount.

[Sx4]

The Finanzamt calculation software for the prepayments has a bug, sometimes it calculates too high prepayments.
Do an "Einspruch gegen den Einkommensteuer-Vorauszahlungsbescheid 2024ff" and ask for them to be corrected down to the 2023 tax burden amount.

Thank you so much for taking time to reply, I had read that it should be at least the past years tax or the estimated income minus the deductions, but was surprised by the Finanzamt bescheid. I will do an "einspruch" and update this thread. Thanks again.

[Sx4]

couln't file "Antrag auf Anpassung der Einkommsteuervorauszahlungen" as WISO requires Elster zertifikat, which we don't have as we always file with WISO directly. Any workaround?
Thanks for your help again

[PandaMunich]

couln't file "Antrag auf Anpassung der Einkommsteuervorauszahlungen" as WISO requires Elster zertifikat, which we don't have as we always file with WISO directly. Any workaround?
Thanks for your help again

If you don't live in Baden-Württemberg, you can just send the Einspruch by e-mail.
Google the name of your Finanzamt and e-mail, for example, if your Finanzamt is Köln-Süd, your Google search will look look like this: https://www.google.com/search?q=Finanza ... BCd+E-Mail
--> if you scroll down, you will see a search hit with the e-mail address of the Finanzamt Köln-Süd: service@fa-5219.fin-nrw.de

If you live in Baden-Württemberg, they don't accept normal e-mails, but you can use their contact form to do the Einspruch: https://finanzamt-bw.fv-bwl.de/,Lde/Sta ... ktformular

[Sx4]

If you don't live in Baden-Württemberg, you can just send the Einspruch by e-mail.
Google the name of your Finanzamt and e-mail, for example, if your Finanzamt is Köln-Süd, your Google search will look look like this: https://www.google.com/search?q=Finanza ... BCd+E-Mail
--> if you scroll down, you will see a search hit with the e-mail address of the Finanzamt Köln-Süd: service@fa-5219.fin-nrw.de

OP here: I did write to the Finanzamt as you suggested and got a reply with new Vorauszahlungen, the amount now is same as the nachzahlungen for the current year. Thank you so much for your time and expertise once again.