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How to claim back prepaid income tax for the period without income

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Pat87

Hi everybody,

I wonder if you have the experience of paying advanced tax for a period of time while having no income. 
My case is that in 2020, I was employed from Jan to Sep, and income taxes were deducted at the source.  For the last quarter of the year, Finanzamt asked me to prepay an amount of tax, which I did even though I was not working and had no income.

For the filing of 2020 tax  return:
1) for Jan to Sep 2020, I can refer to the LStB (income tax certificate)  which I have just received from my previous employer. 
2) for Oct to Dec 2020, where / how should I indicate that I had prepaid a certain amount of tax but received no income?  Shall I simply sum up all taxes I paid for the whole year and input as 1 single entry?  If not, how can I declare the period Jan to Sep separately?

Thanks.

beppi

There is no pre-payment of income tax for employed persons.
So I assume during the mentioned period you were self-employed (if not, please explain your status then). In that case, the tax authority asks for payments of tax on estimated or expected turnover and profit. If you have less (or no) income in the end, you will of course get the payments back.
Just state everything correctly in your 2021 tax declaration. Since preparing it is rather complex, especially for self-employed, I recommend engaging a tax consultant for this.
The taxes you actually paid are, of course, already known to the taxmen.

Pat87

Thanks beppi.  I quit my job and took a break in Q4-2020.  My company must have informed Finanzamt who sent me within a short time a tax prepayment notice for Q4.  I simply settled it since I knew that I will definitely get it back. 
The question I have is how to input such information in the tax return.  I've just found on my tax declaration software a place to provide input about prepaid tax.  It seems not the same as adding up the prepaid tax to the deducted tax during my employment period, but instead a separate entry.

beppi

I have never heard of a case where a non-working person has to pre-pay tax and I don't think it is legally correct. Instead, you should have received unemployment benefits during that time!
Are you sure this came from the actual Finanzamt - and not some fraudsters? If in doubt, call and ask! (And then also ask them where to indicate it in the forms!)

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