Since 1 January 2025: four days instead of three

When is a German decision deemed notified?

A decision (Bescheid) sent by post is deemed notified on the fourth day after posting – no matter when it was in your letterbox. Deadlines for an objection run from that day.

The rule

That is what the law says for administrative, tax and social authorities (§ 41 Abs. 2 VwVfG, § 122 Abs. 2 Nr. 1 AO, § 37 Abs. 2 SGB X). Until the end of 2024 it was three days. As the day of posting we take the date of the letter – the safe assumption.

And if the letter came later?

If the letter demonstrably arrived later, actual receipt counts; in case of doubt the authority must prove receipt (§ 41 Abs. 2 S. 3 VwVfG, § 122 Abs. 2 AO, § 37 Abs. 2 SGB X).

And if the fourth day is a Sunday?

The fourth day after posting is a Saturday, Sunday or public holiday. Courts then move the notification to the next working day (BFH, 14.10.2003, IX R 68/98); the deadline could therefore end later. The earlier end is shown.

The deadline calculator works out the deadline itself.

Frequently asked questions

Three or four days – what applies since 2025?

Four days. Since 01.01.2025 a decision sent by post counts as notified on the fourth day after it was sent (§ 41 Abs. 2 VwVfG, § 122 Abs. 2 AO, § 37 Abs. 2 SGB X).

Is this legal advice?

No. irot Brief explains in general terms and calculates deadlines with fixed rules and a visible calculation. Whether a decision is correct or an objection is worth it is for advice centres, consumer advice centres or lawyers to assess.