A German income tax assessment often carries a note: Der Bescheid ist nach § 165 Abs. 1 AO teilweise vorläufig. The assessment is partly provisional. The explanations then list the points that are still open, one by one. A typical line reads Die Festsetzung der Einkommensteuer ist … vorläufig hinsichtlich, the income tax is assessed provisionally with regard to, followed by the open question. Often a court case on that question is still pending.