Because a wave of retirement is foreseeable in the tax offices, the suggesting is an expansion of self-assessment. This has been the norm for a long time. In view of the foreseeable wave of retirement in the tax offices, the states are proposing a change in taxation. We have to think about whether the citizens themselves determine their self assessment tax and transfer the money to the treasury. It is noteworthy that the federal tax administration with million income taxpayers gets by with fewer staff than other countries with around 30 million taxpayers.
The so-called self-assessment exists in its pure form for sales tax or real estate transfer tax. The taxpayer not only submits a tax return at regular intervals or on a case-by-case in which he provides the basic data for taxation, but also calculates the tax liability himself and transfers the money to the tax office. The federal government is also thinking of strengthening self-assessment. This is why there is an obligation to identify this kind of tax on all invoices and to make an advance return (self-assessment).
In the case of self-assessment tax, the taxpayer should determine the amount of his tax to be paid himself. This is currently already practiced for sales tax, for example. The taxpayer submits a tax return at intervals in which he not only provides all the relevant information, but also determines the payment burden himself and transfers the amount to the tax office. This period is to be expanded further in the coming years; The Ministry of Finance is currently checking the introduction of the self-assessment for corporate taxation.
Depending on your individual constellation, it is strongly advisable to consult a tax advisor. The tax in the USA is no simpler than in Europe, for example. It takes getting used to the juxtaposition of state and municipal taxes. But also what exactly you have to fill out where. The big difference to the other tax office: While this determines the individual tax burden, you have to do this yourself in the USA. It is important to be careful with this self-assessment: the tax return must always be submitted on April 15th of each year. Persons permanently residing in the USA and green card holders with permanent residence as well as foreigners who have stayed in the USA for at least 180 days within the last three years are also subject to tax. Even if no money was earned, this must at least be stated.