Objection to Tax Assessment Notice

Objection to Tax Assessment Notice – How to Proceed Correctly

Millions of people receive a tax assessment notice every year – often accompanied by questions, uncertainty, or frustration. If the notice contains errors or deviations from your tax return, the question quickly arises: Should I file an objection against the tax assessment notice, and when is it truly worthwhile?

In this article, you will learn about the structure of a tax assessment notice, typical errors that occur, and how to effectively exercise your rights to correct erroneous assessments.

What is a Tax Assessment Notice?

The income tax assessment notice (short for tax assessment notice) is the official document with which the tax office reviews your submitted tax return and legally determines the tax – either as a refund or additional payment.

It shows you in detail how the tax office arrived at its result: which income was considered, which allowances were recognized, and where deviations from your declaration exist.

The Tax Return as the Basis for the Tax Assessment Notice

The mandatory basis for the tax assessment notice is your submitted tax return. It can be submitted traditionally in paper form or – now standard – digitally via ELSTER or through tax software.

Digital submission reduces errors and often leads to faster processing by the tax office. Nevertheless, you should expect an average processing time of 6–8 weeks.

If you have not received a notice for more than six months and there have been no inquiries from the tax office, you can file an inaction objection.

The Structure of a Tax Assessment Notice

A tax assessment notice often appears complex but follows a legally defined standard structure. Certain contents must be included (so-called mandatory provisions), while others should be included (recommended provisions).

Mandatory contents (Errors → Notice may be invalid):

• • Type of tax
  • Amount of tax assessed
  • Tax debtor
  • Competent tax office

If these are missing, the notice may be void according to § 125 AO.

Recommended contents (Absence = Notice remains valid):

• • Justification
  • Legal remedy instruction

Errors in both areas can necessitate an objection to the tax assessment notice.

The Structure of a Tax Assessment Notice – Explained Clearly

1. The first page: Personal data + Assessment

Here you will find:

• • Your personal data
  • Tax type, tax year
  • Assessed tax

2. The second and third pages: Calculation & Basis of Taxation

The tax office lists in detail:

• • Your income (e.g., from employment, rental, self-employment)
  • Your income-related expenses, special expenses & extraordinary burdens
  • Which items were recognized or rejected

This is where the most common errors occur, which can later serve as grounds for an objection.

3. The Explanations + Legal Remedy Instruction

The explanations inform why certain details were adjusted or removed.

The legal remedy instruction explains how and by when you can file an objection.

If this instruction is missing, the objection period is extended from one month to one year (§ 356 AO).

Objection to Tax Assessment Notice – When it Makes Sense

As soon as you receive your tax assessment notice, you should review it promptly and thoroughly. Even though a tax assessment notice is an official administrative act, it is created by people – errors are common.

Indeed, statistics from the German Taxpayers’ Association show that one in five tax assessment notices is erroneous.

To ensure your notice is not among them, check in particular:

• • Formal details: personal data, address data, tax ID
  • Calculation errors or transposed numbers
  • Unrecognized income-related expenses, special expenses, or allowances
  • Deviations between tax return and tax assessment notice

If you notice discrepancies, an objection is generally advisable and necessary.

Requirements for Objecting to a Tax Assessment Notice

An objection must meet certain requirements to be admissible.

1. There must be grounds for objection

These include:

• • Incorrect calculations
  • Deviations from the tax return without justification
  • Unrecognized expenses (e.g., income-related expenses, extraordinary burdens)
  • Incorrect classification of income

2. Compliance with the objection deadline

The deadline is one month from the date of notification of the notice (§ 355 AO).

Notification = Date of notice + 3 days postal delivery time.

Example:

• • Date of postmark on the tax assessment notice: December 1st
  • plus notification of the administrative act (3 working days): + 3 days
  • Start of the objection period: December 4th
  • End of the objection period: January 4th

If the legal remedy instruction is incorrect or missing, the deadline is extended to one year (§ 356 AO).

3. Form: The objection must be in writing

The objection must contain the following:

• • Your name and address
  • Designation of the notice including tax year
  • Declaration that you are filing an objection

A justification is not strictly required, but highly recommended as it significantly increases the chances of success.

The Consequences of an Objection – What Happens Next?

1. The tax office reviews the notice again

The objection leads to a complete re-evaluation, without incurring fees.

2. Caution: No automatic suspensive effect

The objection does not stop the payment obligation.

In the case of disputed additional demands, an application for suspension of enforcement (AdV) can be filed.

If the application is rejected and the notice is later not changed in your favor, suspension interest (0.5% per month) may apply.

3. Reformatio in peius (deterioration) is possible

The tax office may also examine points you have not contested – and find errors to your disadvantage.

However: You must be informed beforehand and can withdraw the objection.

4. Rejection → Objection Decision → Fiscal Court

If the tax office maintains its position, an objection decision is issued.

An action before the fiscal court can be filed against this.

How can we assist you with errors in your tax assessment notice?

We review your tax assessment notice, identify sources of error, and formulate a legally sound objection justification for you, maximizing your chances of success.

We reliably identify even complex or hidden errors, incorrect calculations, or insufficient considerations.

In any case, you will receive excellent support and efficient legal advice from our experienced law firm specializing in criminal law and tax law.