What is a tax assessment — provisional, final and reassessment explained
Three types: provisional, final and reassessment. Each has its own deadlines and defenses. We explain the difference + objection window.
A tax assessment is a formal Tax Office decision that you owe tax. Three main types: (1) Provisional assessment — based on an estimate (often via pre-filled return); you can request revision once actual figures are known. (2) Final assessment — set after processing your return; objection within 6 weeks of date stamp. (3) Reassessment — issued after the final assessment was in force (within 5 years, or 12 years for concealed foreign income); only allowed on a "new fact" or bad faith (AWR art. 16). For all: date stamp counts for deadline; receipt only matters for excusable lateness.