An objection is free of charge and often worthwhile if your tax assessment notice contains errors. Here, you will learn how to review your tax assessment notice and file an objection.
- Review your tax assessment notice: Compare it with your tax return. Discrepancies can arise due to missing or unrecognized information.
- Observe the deadline: You have one month from receipt of the tax assessment notice to file an objection.
- File an objection informally: A simple letter by mail, fax, email (if allowed), or via ELSTER is sufficient.
- Possible outcomes: Your objection may be successful, rejected, or lead to a reassessment of your tax return.
- Alternative: Request for simple correction: For minor errors, a simple correction request may be an alternative to an objection.
π Your Guide
- Before Filing an Objection: Review Your Tax Assessment Notice
- How Much Time Do You Have to File an Objection?
- Is an Objection Free of Charge?
- How to File an Objection
- Can I File an Objection via Taxfix?
- Objection in Case of Additional Tax Payment
- Objection in Case of a Voluntary Tax Return
- What Happens After Filing an Objection?
- Alternative: Request for Simple Correction
Before Filing an Objection: Review Your Tax Assessment Notice
Once you receive your tax assessment notice, you should review it carefully β especially if the result differs from your calculation. π Common reasons for discrepancies include:
- The tax office does not recognize certain expenses.
- Incorrect or missing information in the tax return.
- Differing data from employers or authorities.
If you suspect an error or have forgotten to include something, you can file an objection. A detailed guide on how to check your tax assessment notice can be found here: π Understanding and Reviewing Your Tax Assessment Notice
How Much Time Do You Have to File an Objection?
β³ The objection period is one month from the date the tax assessment notice is received. This means:
- Postmark + 3 days = official receipt date.
- The one-month period starts from that date.
- If the deadline falls on a weekend or holiday, it is extended to the next business day.
π Example:
- Postmark: October 2
- Notification + 3 days: October 5
- Deadline: November 5
The objection must be received by the tax office by this date!
β° Missed the deadline? If you can prove an important reason (e.g., illness or long absence), you can request a reinstatement of the previous status.
Is an Objection Free of Charge?
Yes! Filing an objection itself is free of charge. However, if you hire a tax consultant or lawyer, fees will apply based on the Tax Advisor Fee Regulation.
How to File an Objection
βοΈ Filing an objection is informal and simple:
- Send it in writing to the tax office (by mail, fax, email β if allowed β or via ELSTER).
- State your reasons and attach supporting documents to strengthen your argument.
- Objections by phone are not possible!
π Good to know: A signature is not mandatory, but it can be helpful. If you're unsure, you can find a sample letter for your objection here: π Sample Objection Letter Tax Assessment Notice
Can I File an Objection via Taxfix?
No, you cannot file an objection via the Taxfix app. You must send your objection directly to the tax office.
Objection in Case of Additional Tax Payment
If you are required to make an additional payment, filing an objection does not exempt you from payment obligations. If you do not want to pay immediately, you must request a suspension of enforcement along with your objection. Otherwise, late payment penalties may apply!
Objection in Case of a Voluntary Tax Return
Did you voluntarily file a tax return and now have to make an additional payment? Then you can use the objection to withdraw your tax return.
To do this, you must:
- File an objection.
- Withdraw the application for assessment under Β§46 Abs. 2 Nr. 8 EStG.
- Additionally, request a "suspension of enforcement" to ensure no payment is required.
If you filed your tax return voluntarily, this eliminates the additional payment!
However, if you are legally required to file a tax return, you cannot withdraw your return. Find out here whether you are required to file: π Obligation to File a Tax Return
What Happens After Filing an Objection?
The tax office will reassess your tax return. There are three possible outcomes:
- Approval: Your tax assessment notice is corrected, and you may receive a higher refund.
- Rejection: Your tax assessment notice remains unchanged. You can then file a lawsuit with the tax court.
- Worsening: The tax office identifies further errors to your disadvantage. In this case, you can withdraw your objection to keep the original calculation.
Alternative: Request for Simple Correction
For smaller corrections, such as typos or forgotten work-related expenses, a simple correction request is often sufficient.
- This is faster than an objection.
- It only applies to the incorrect part of your tax return.
- It can also be made by phone.
β οΈ But beware: The one-month deadline also applies here!
π Fill out the simple question-answer flow - we'll take care of the rest!
Still have questions?
We're here to help! Contact our support team: support@taxfix.de