What does Vorbehalt der Nachprüfung mean?
Vorbehalt der Nachprüfung (subject to review) means the tax assessment is not yet final. The Finanzamt can still change it later.
der Vorbehalt der Nachprüfung
The Finanzamt can then still change the notice in your favour or against you, for example after an audit.
You can also apply for a change as long as the reservation applies.
The reservation ends when the Finanzamt lifts it or when a certain time has passed.
Example sentence
Die Festsetzung steht unter dem Vorbehalt der Nachprüfung.
The assessment is subject to the Vorbehalt der Nachprüfung.
What you can do
If you later notice a mistake against you, apply for the change while the reservation still applies.
Related words
- Steuerbescheid A Steuerbescheid (tax assessment) tells you how much tax you must pay or will get back. It usually comes from the Finanzamt.
- Finanzamt The Finanzamt (tax office) is the office for taxes. It checks your tax return and sends you the Steuerbescheid.
- Einspruch With an Einspruch, you challenge certain decisions, for example from the Finanzamt (tax office) or a Bußgeldbescheid (fine).
- Einkommensteuer Einkommensteuer (income tax) is the tax on your income, for example on wages, a pension or profit.