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DE

Finanzamt (tax office)

Schätzungsbescheid (estimated tax assessment) from the Finanzamt: what you can do

What this letter means

A Schätzungsbescheid (estimated tax assessment) is a tax assessment in which the Finanzamt did not take your income from your tax return but estimated it. It may do this if it cannot determine the figures itself, especially if no tax return was filed.

Without your return, the Finanzamt does not know your deductions, such as work-related expenses (Werbungskosten), insurance contributions or donations. This is why an estimated assessment often shows a higher tax than a complete return would.

Your duty to file the tax return remains despite the estimate. Often a Verspätungszuschlag (late filing surcharge) is set as well.

What to do now

  1. 1Work out the last day of the objection deadline: date of the decision plus four days, then one month.
  2. 2File an Einspruch (objection) before the deadline ends and state that the tax return will follow, or enclose it straight away.
  3. 3File the tax return for the year in question as soon as possible.
  4. 4Check whether the decision is "unter dem Vorbehalt der Nachprüfung" (subject to review); you can see this from the note in the decision.
  5. 5Pay the assessed amount or apply for Aussetzung der Vollziehung (suspension of enforcement) together with the objection.
  6. 6Write 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.

How you can reply

File an objection and send in the tax return

This is the usual way. With the objection, the case stays open until the Finanzamt has processed your tax return.

Template: Einspruch gegen einen Steuerbescheid (Finanzamt)

File the return if the decision is subject to review

If the estimated assessment is "unter dem Vorbehalt der Nachprüfung" (subject to review), the Finanzamt can change it even after the objection deadline has passed. An objection within the deadline is still safer, because you then have a right to a decision.

Apply for Aussetzung der Vollziehung (suspension of enforcement)

If the estimated tax is clearly too high, apply together with the objection for the payment to be suspended until a decision is made.

Common questions

I missed the objection deadline. Is everything lost now?

Not necessarily. If the decision is subject to review (unter dem Vorbehalt der Nachprüfung), the Finanzamt can still change it. If you missed the deadline through no fault of your own, Wiedereinsetzung in den vorigen Stand (reinstatement after a missed deadline) may be possible. Otherwise the decision is final (bestandskräftig), and changes are only possible in narrow exceptional cases. In this situation, get advice, for example from an income tax assistance association (Lohnsteuerhilfeverein) or a tax adviser (Steuerberater).

Do I have to pay the estimated tax even though I filed an objection?

Yes, as long as the Finanzamt has not suspended enforcement. The objection alone does not stop the payment. If you do not pay, Säumniszuschläge (late payment surcharges) are added.

Does the late filing surcharge remain if I send in the return?

The Verspätungszuschlag (late filing surcharge) is a separate assessment. It depends on the tax that is finally assessed. If your return lowers the tax, the surcharge can go down as well. Whether it is removed completely is decided by the Finanzamt in each individual case.

Sources (German law and official pages)

  1. § 162 Schätzung von Besteuerungsgrundlagen (AO)
  2. § 149 Abgabe der Steuererklärungen (AO)
  3. § 152 Verspätungszuschlag (AO)
  4. § 355 Einspruchsfrist (AO)
  5. § 122 Bekanntgabe des Verwaltungsakts (AO)
  6. § 164 Steuerfestsetzung unter Vorbehalt der Nachprüfung (AO)
  7. § 361 Aussetzung der Vollziehung (AO)
  8. § 110 Wiedereinsetzung in den vorigen Stand (AO)

Research as of: 10 November 2026