As I have recently changed from a B to a C permit, I have been sent a provisional tax return form to fill out for 2012.
It's a reduced version of the standard yearly one, which I normally have the firm Colfina handle for me. However the firm has had severe delays this year, so I'm trying to fill this provisional one out myself.
The only thing I don't understand is the section Satzbestimmendes Einkommen. As from 1st May I have the C permit so I'm guessing here that I have to enter something like the pro-rata income for the period from 1st May to end of the year.
Does anyone know if that's correct or if not how I should calculate this field? Thanks
Have found the answer to my own question, just in case anybody searches for this in the future:
The form requires you to calculate your taxable income for the part of the year where you are eligible for tax. The Satzbestimmendes Einkommen field then gets you to calculate what that would be for a 365 day period, by taking the pro-rata amount, multiplying by 365, then dividing the result by the number of days between when you got your C (or moved canton, or whatever other reason you have to complete the form) and 31.12.2012.
At least I think that's how it works, unless anyone wants to jump in and correct me...