Advance tax

Income you receive as a self-employed person in a sole proprietorship is not deductible. The state and parents therefore do not perform any prepayment deductions in connection with the payment of subsidies or personal contributions. You must therefore make sure you pay advance tax for personal taxpayers. The tax office will levy the advance tax. It must be paid in four instalments during the income year: 15 March, 15 May, 15 September and 15 November. Contact the tax office if you think no advance tax has been levied on you or you think the advance tax is wrong.

Family day care centres which are run by limited liability companies, private organisations, parent groups or similar and which are taxable must pay advance tax for non-personal taxpayers. The tax office levies advance tax. It must be paid in two instalments in the year after the income year: 15 February and 15 April.

Advance tax need not be paid if the family day care centre is a tax-free organisation.