Procedure
- If you are an employee, your employer will automatically take this into account (salary statement).
- If you are one of the other beneficiaries (income from self-employment, business or agriculture and forestry), then the income tax advance payments for III. Quarter 2022 reduced by EUR 300. If the advance payment for income tax in the 3rd quarter is less than EUR 300, it will be reduced to EUR 0.
- Other people who meet the eligibility requirements will receive the energy price flat-rate EPP as part of the 2022 income tax assessment.
- The EPP is subject to wage and/or income tax as income from employment or as other income. The applicable taxation takes place in the wage tax deduction procedure, or as part of the assessment for income tax.
Notes on forms in connection with the assessment: (* if there is an obligation to submit an income tax return or an application assessment (鈥渁nnual wage tax adjustment鈥�) is to be made)
- The EPP must be declared in Annex SO as part of the income tax return.
- The EPP is determined as part of the assessment of income tax and credited against the income tax to be assessed and paid out.
Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance required: No
Processing time
- Automatic processing by the employer with the salary for September 2022
- Automatic reduction of advance payments on September 10th, 2022
- When receiving the energy price flat rate (EPP) as part of the income tax assessment within the regular processing times after submission of the income tax return for the calendar year 2022
Fees
no
