Can you appeal a tax assessment notice?

Can you object to your tax assessment notice (Steuerbescheid)?

Yes, you can file an official Einspruch (objection) with the Finanzamt (tax office) in several situations.

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Common reasons for filing an objection

Typical reasons include:

• Deductions or expenses you claimed were ignored or not taken into account

• Incorrect additional income was included or calculated too high

• Incorrect family or child data (e.g. wrong child allowance, number of children)

• Incorrect penalties or interest were charged

• Changes in tax law or new court rulings affect your case

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Deadline: When must you file the objection?

• You must file the objection within one month after you receive your Steuerbescheid (tax assessment notice).

• The period starts on the day you receive the notice, not the issue date printed on it.

• Ideally, send the objection:

  • by registered mail (Einschreiben), or

  • electronically via ELSTER.

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How to file the objection

The objection must be made in writing (letter, fax or electronically via ELSTER).

Sample letter:

Finanzamt [Name of your city]
[Address of the tax office]

Subject: Einspruch gegen den Steuerbescheid vom [date of notice]
(Objection to the tax assessment notice dated [date])

Sehr geehrte Damen und Herren,

hiermit lege ich Einspruch gegen den Einkommensteuerbescheid vom [Datum des Bescheids] mit dem Aktenzeichen [Aktenzeichen] ein.

Begründung:
[State your reason here – e.g. „Werbungskosten nicht berücksichtigt“ (work-related expenses not considered), „falscher Kinderfreibetrag“ (incorrect child allowance), etc.]

Ich bitte um Überprüfung und Korrektur des Bescheids.

Mit freundlichen Grüßen

[Your name]
[Your address]

[Signature – if sent by post]

(You can leave the body of the letter in German exactly like this, even if you are not fluent.)

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Do you need to submit additional evidence?

Often: Yes.

For example:

• Receipts and invoices

• Contracts (rental contract, employment contract, maintenance contract, etc.)

• Certificates (enrolment certificates, disability status, etc.)

You can:

• attach them directly to the objection, or

• send them later during the review process (Nachreichung), if the Finanzamt asks for them.

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What happens after you file the objection?

Once your objection is received:

1. The Finanzamt reviews your case again.

2. They may ask you for additional information or documents.

3. Then one of the following will happen:

• „Bescheid wird geändert“ – the assessment is changed in your favour (fully or partly).

• „Einspruch wird abgelehnt“ – your objection is rejected, usually with written reasoning.

If the objection is rejected, you can file a lawsuit at the:

• Finanzgericht (tax court) within one more month.

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Important points

• You can request an „Aussetzung der Vollziehung“ (suspension of enforcement) if you are supposed to pay the tax immediately but are contesting it and cannot or do not want to pay before the case is clarified.

• If the objection is clearly unfounded, it may be rejected quickly; and in court proceedings, you may have to bear costs if you lose.

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Useful terms

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Summary

• You can object to your Steuerbescheid within one month after receiving it.

• The objection must be in writing and should include clear reasons and, where possible, evidence.

• The Finanzamt may change the notice or reject the objection.

• If rejected, you can take the case to the Finanzgericht.

• Always respect the deadlines and keep proof of your communication with the tax office.

The editorial team of our website strives to provide accurate information based on thorough research and multiple sources. Nevertheless, mistakes may occur or some details may not be fully confirmed. Please treat the information in this article as an initial guide only, and always consult the competent authorities or a tax advisor for binding and up-to-date information.