Ideally, the matching will result in that the tax account data matches the taxpayer's own records. In the event of overpayment, a refund of the excess amount can be requested using the form named "Application for the allocation and refund of overpaid amounts appearing on the tax account" (ATVUT17).
Overpayment: an amount, or surplus, in excess of the payment due in a given tax type of the tax account. An overpayment may arise, for example, due to:
- incorrect payment (wrong tax type, payment without obligation);
- a payment in excess of the liability (you paid more than the liability declared in your tax return);
- tax that may be claimed for refund arising from self-assessment of tax already declared, etc.
When claiming a refund, please note the following:
- Only a real overpayment can be requested to be transferred between accounts. There are many reasons why an overpayment may only be "apparent", for example when the payment already appears in the tax account but the tax return is not yet filed because it is being corrected. An apparent overpayment may also be caused by the payment of a tax advance amidst the year and a later filing of a tax return (for example, if personal income tax is due on the rental of real estate).
- Attention should also be paid to the limitation period for overpayments. As a general rule, this will occur after 5 years from the last day of the calendar year in which the right to claim arose. For example, the year in which someone paid more than the required amount or has a refundable tax on their personal income tax return and has not claimed a refund or a transfer between tax accounts. If the overpayment has already lapsed, its transfer can only be requested for the debt existing on the day following the expiration.
Disbursement is conditional upon all tax returns having been filed within the limitation period.