Letter from the Finanzamt (tax office): understand it and reply correctly

Letters from the Finanzamt (tax office) look formal, but they follow fixed rules. Almost every Bescheid (official decision) ends with a Rechtsbehelfsbelehrung (information on legal remedies, usually at the end of the letter). It says that you can file an Einspruch (objection) within one month. This deadline does not start on the day the letter arrives in your letterbox. It starts when the decision is deemed delivered (Bekanntgabe). For a decision sent by post, this is the fourth day after the date on which the Finanzamt posted it. On this page you will find the most common letters from the Finanzamt, what they mean and how to respond. Replies to the Finanzamt should be written in German; the templates (Vorlagen) on this site are in German.

Typical letters

Which Finanzamt is responsible for me?

For the income tax of private individuals, the Finanzamt in the district where you live is responsible. You can see which one it is at the top left of the letterhead of every letter. Below it you will find your Steuernummer (tax number). Give this number in every reply so that your letter is added to the right file.

The Steuer-Identifikationsnummer (tax identification number, Steuer-ID) is something different: you receive it once from the Bundeszentralamt für Steuern (Federal Central Tax Office). It is valid for life and does not change when you move, marry or change your name. If you move to Germany, you receive it by letter at the address where you are registered. If you have not received a letter, you can request the number again from the Bundeszentralamt. It is not given out by phone.

How do I contact the Finanzamt, and what form must my reply have?

An Einspruch (objection) must be filed in writing or electronically, for example by letter or through ELSTER (the online tax portal). You can also make it in person at the Finanzamt, where it is written down for you (zur Niederschrift). A phone call is not enough. It is sufficient if it is clear who is filing the objection. Even if you give your letter the wrong name, for example "Widerspruch" instead of "Einspruch", this does no harm.

If the Finanzamt received your tax return through ELSTER, it will usually make the Bescheid (official decision) available electronically for you to download. You then receive a notification. The decision counts as delivered on the fourth day after it was made available, even if you open it later. If you prefer decisions on paper, you can apply for this at the Finanzamt.

If you send your reply by post, it is useful to have proof that it arrived, for example by sending it as an Einschreiben (registered letter). Write your reply in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.

What are the most common mistakes?

An objection does not stop the payment. Even if you file an Einspruch, you must pay the assessed amount by the due date. If you do not want to pay, you must also apply for Aussetzung der Vollziehung (suspension of enforcement). The Finanzamt should grant it if there are serious doubts that the decision is lawful.

The deadline for an objection cannot be extended. The Finanzamt can only extend deadlines that it set itself and deadlines for tax returns. The one month deadline for an objection is set by law. So file the objection in time and send the reasons later.

Paying late costs Säumniszuschläge (late payment surcharges). For each month or part of a month that you are late, 1 percent of the unpaid amount is added, after rounding the amount down to the nearest 50 euros. For bank transfers there is a grace period of three days.

Common questions

What is the difference between the Steuernummer and the Steuer-ID?

The Steuer-ID (tax identification number) is issued once for your whole life by the Bundeszentralamt für Steuern (Federal Central Tax Office). The Steuernummer (tax number) is issued by your Finanzamt; it can change if you move to another Finanzamt district. In letters to the Finanzamt, give the Steuernummer shown at the top of the decision.

When is a decision deemed delivered?

A decision sent by post counts as delivered on the fourth day after it was posted; a decision made available electronically counts as delivered on the fourth day after it was made available. If the letter can be shown to have arrived later or not at all, the actual date of receipt applies; in case of doubt, the Finanzamt must prove that it was delivered. If the deadline ends on a Saturday, Sunday or public holiday, it ends on the next working day.

Is an Einspruch the same as a Widerspruch?

In tax law, the legal remedy is called Einspruch (objection); at most other authorities it is called Widerspruch (objection). At the Finanzamt, a letter with the wrong name does no harm.

By when do I have to file my tax return?

Without a tax adviser, the deadline for compulsory returns is seven months after the end of the year, so by the end of July. With a tax adviser (Steuerberater) or income tax assistance association (Lohnsteuerhilfeverein), the deadline usually ends at the end of February of the year after next. If the Finanzamt explicitly asks for the return, the deadline in the letter applies.

In which language should I write to the Finanzamt?

Write in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.

Sources (German law and official pages)

Research as of: 10 November 2026