When you get a divorce or separation, a lot changes in your life. Not only on a personal and professional level, but also on a financial level. Although this probably isn’t the first thing you think about, it’s smart to also think about your tax affairs. By amending your provisional income tax assessment or requesting one if you don’t have one yet, you will avoid surprises later and maintain control of your money. But what exactly is a provisional assessment? What is its advantage? Why does this matter if you get divorced? You can read it in this article.

What is an interim assessment?

A provisional assessment is an assessment from the tax authorities that you obtain before or in the current tax year. It is an estimate of how much income tax you will recover or have to pay in 2024. The provisional assessment is always calculated on the basis of the latest information known to the tax authorities, such as the final income tax assessment or the previous year’s provisional assessment. The provisional assessment indicates the estimated amount you have to pay or will receive back in tax. You will receive an annual provisional assessment if you have previously applied for a provisional assessment or because your income tax return shows that you have to pay a large amount and the tax authorities therefore send you an advance assessment.

What is the benefit of interim evaluation?

The advantage of temporary assessment is that you can pay or recover income tax in installments in the current tax year. This way you won’t encounter any surprises when you make the final appraisal and you’ll maintain control of your money.

Why is the Interim Evaluation important if I get divorced?

If your situation changes, for example after a divorce, this may have consequences for the amounts you receive or have to pay. Therefore, check the details of the interim evaluation carefully and see if they are still valid for both partners in the new situation. Change your interim assessment details if they are incorrect or request one if you have not yet received an interim assessment. Do this as soon as your new financial situation becomes clear. The tax authorities will then calculate the changed tax amount based on your new situation.

How do I change or request my provisional rating?

You can change the provisional rating yourself via My tax authorities. This is possible at any time, all year round. The tax authorities will check the change and then send you a new provisional assessment. This takes about six to eight weeks. The tax authorities may also contact you because they have further questions about the change you made. After your clarification, the tax authorities will check whether your change can still be approved.

Did you not receive a provisional evaluation? Then you can do it here very easily Introduce yourself.

After reading this article, do you still have questions about the 2024 interim assessment? You will find more information and advice on the tax authorities’ website.

This article has been prepared by the tax authorities and falls outside the journalistic responsibility of RTL News.