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contribution base for voluntary health insurance is the income tax assessment

basis of the income of a self-employed is only the income tax return.

New for the contribution assessment on insured voluntarily self-employed relevant data only when they submit a new income tax return. Only such documents are used as proof for the purposes of the law at considered. Only with the beginning of the next calendar month, the timing of the income may change due to the insured evidence led lower revenue will be effective, that is, lead to a reassessment of the contribution. As most recent size can therefore only revenues last period of a previously detected, which are then taken into account as long as current income when setting premiums until a new income proof.

Federal Social Court, Judgement of 02/09/2009, B 12 KR 08/21 R would be to note

this case, if the contribution decisions of health insurance are provided with a Vorläufigkeitsvermerk.