Tax office (Finanzamt) · one month after notification

Got a tax assessment notice? Calculate the objection deadline and understand it

With this notice the tax office sets your tax: what you must pay or will get back.

How to recognise the letter

The sender is the Finanzamt; your tax number (Steuernummer) and a date are at the top.
The heading usually starts with »Bescheid für 20… über …«.
At the end, the instructions on legal remedies (Rechtsbehelfsbelehrung): objection within one month.

Which deadline applies?

Objection (Einspruch): one month after notification (§ 355 Abs. 1 S. 1 AO). If the end falls on a Saturday, Sunday or public holiday, the deadline ends on the next working day (§ 108 Abs. 3 AO). The calculator on this page works out the exact day – step by step.

Without or with incorrect instructions on legal remedies: one year (§ 356 Abs. 2 AO).

What happens if you do nothing?

Once the objection period has passed, the notice becomes final. It then applies even if it contains mistakes. Any additional payment is due on the date stated.

Your options

Compare it with your tax return
Pay or wait for the refund
Object (Einspruch) – possible without reasons at first
Advice: tax adviser or Lohnsteuerhilfeverein

Who can help?

Tax adviser, income tax assistance association (Lohnsteuerhilfeverein)

Terms in this letter

Aussetzung der VollziehungAn application to postpone a payment until the objection is decided.BekanntgabeThe day a decision counts as having reached you.BescheidA binding decision by an authority about your case.BestandskraftA decision is final because nobody objected in time.EinspruchYour objection to a tax or fine notice.RatenzahlungPaying an amount in several parts.RechtsbehelfsbelehrungThe paragraph at the end of a decision telling you how and by when you can challenge it.SäumniszuschlagA surcharge because a payment came late.

Frequently asked questions

Do I have to give reasons straight away?

No. An objection (Einspruch) can be lodged without reasons first; they can follow later. What matters is that it arrives in time.

Why doesn't the day the letter arrived count?

A decision sent by post is deemed notified on the fourth day after its date (§ 122 Abs. 2 Nr. 1 AO). The deadline runs from that day. If the letter demonstrably arrived later, the later day counts.

How much time do I have?

One month after notification (§ 355 Abs. 1 S. 1 AO). If the end falls on a Saturday, Sunday or public holiday, the deadline ends on the next working day (§ 108 Abs. 3 AO). The calculator above shows the exact day with every step.

Who can help me?

Tax adviser, income tax assistance association (Lohnsteuerhilfeverein).

General information, not legal advice. Whether this decision is correct and what is right in your case is for an advice centre or a lawyer to say. Laws link to the official German text at gesetze-im-internet.de.