As of which date must we have no liabilities to the National Revenue Agency (NRA)?

When the declaration under Article 22v or Article 22g of the Personal Income Tax Act (ZDDFL) is submitted through the employer, public liabilities must be settled by the date the declaration is submitted to the employer. The deadline for submitting the declaration through the employer is between November 30 and December 31.

When the declaration under Article 22v or Article 22g of the ZDDFL is submitted personally by the parent with the annual tax return (ATR), the liabilities must be settled by the date the ATR is submitted, but no later than April 30.