Later correction in case of oversight in electronic tax return

In the case of an electronic tax return, it is not generally grossly negligent if an entry is forgotten in an attachment, so that an assessment that has already become final can, under certain circumstances, still be subsequently changed in favor of the taxpayer.

If the tax is assessed at too high a rate due to missing information in the tax return, even a final tax assessment can still be changed retrospectively if the taxpayer is not grossly at fault for the fact that the tax office did not learn of the tax-relevant circumstances until later. In principle, the same applies to electronic tax returns as to paper returns. However, in the opinion of the Federal Fiscal Court, it must be taken into account that electronic tax returns are sometimes less clear and that it is more difficult to obtain an overview of the fields that can be filled out on the screen than on a paper form. Simply forgetting to transfer the tax bases determined by the taxpayer to the corresponding annex to the electronic income tax return is therefore not generally grossly negligent and a subsequent correction of the tax assessment is therefore possible.