nachschätzung
Nachschätzung is a German term that translates to "additional assessment" or "reassessment" in English. It refers to a process where a tax authority or other governing body revisits a previously made assessment. This can occur for several reasons, most commonly due to new information coming to light that was not available at the time of the initial assessment.
In a tax context, a nachschätzung might be initiated if discrepancies are found between declared income and
The process typically involves the authority notifying the individual or entity of the impending reassessment and