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DE

Finanzamt (tax office)

Steuerbescheid (tax assessment) from the Finanzamt: what now?

What this letter means

The Steuerbescheid (tax assessment) is the Finanzamt's answer to your tax return. It shows how much tax you owe for the year, what has already been paid (for example through wage tax, Lohnsteuer) and whether you get money back or have to pay more.

If the Finanzamt differs from your tax return, it explains why in the section Erläuterungen (explanations). Read this part first. It may say, for example, that travel costs or work equipment were not accepted, or only in part.

An additional payment (Nachzahlung) is usually due one month after the decision is deemed delivered. A refund (Erstattung) is transferred to your account by the Finanzamt after the decision is deemed delivered.

If the decision contains the note "unter dem Vorbehalt der Nachprüfung" (subject to review), the Finanzamt can still change it later, both in your favour and to your disadvantage. If the decision is "vorläufig" (provisional) on certain points, it stays open only on those points, usually because a court case on that question is still pending.

What to do now

  1. 1Write down the date of the decision, add four days and count one month from that day: this is your last day for the objection.
  2. 2Read the Erläuterungen (explanations) and compare the figures in the decision with your tax return.
  3. 3Check whether you have to pay more and by when: the due date is stated in the decision.
  4. 4If something is missing or wrong, file an Einspruch (objection) in writing or through ELSTER before the deadline ends; you may send the reasons later.
  5. 5Still pay an additional amount on time, 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 Einspruch (objection)

Writing an objection costs nothing and you do not need a lawyer. State your Steuernummer (tax number), the type of tax, the year and the date of the decision. Describe what you think is wrong and enclose proof if you have any.

Template: Einspruch gegen einen Steuerbescheid (Finanzamt)

Änderungsantrag (application for amendment) instead of an objection

If you only want to send in a document you forgot, you can also apply for an amendment within the objection deadline. An objection is usually the safer choice, because the Finanzamt then reviews the whole decision again.

Apply for Aussetzung der Vollziehung (suspension of enforcement)

If you think an additional payment is wrong and you do not want to pay while the objection is pending, you must apply for this explicitly. Without this application, the payment remains due.

Common questions

Can I get the deadline for an objection extended?

No. The one month deadline is set by law and cannot be extended. But you can first send a short objection without reasons and send the reasons later. If you missed the deadline through no fault of your own, for example because of a serious illness, you can apply for Wiedereinsetzung in den vorigen Stand (reinstatement after a missed deadline) within one month after the obstacle has ended.

Can an objection also do harm?

In the objection procedure, the Finanzamt reviews the whole decision. It may also change it to your disadvantage, but it must warn you first. You can then withdraw the objection, and the original decision stays in place.

How do I work out the last day for my objection?

Take the date of the decision, add four days and then count one month. The deadline calculator does this for you.

I only received the decision in ELSTER. Is it still valid?

Yes. If the Finanzamt received your tax return electronically, it may make the decision available for download. It counts as delivered on the fourth day after it was made available. If you want to receive decisions by post, you can apply for this at the Finanzamt; this only applies to future decisions.

Can I write my objection in English?

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

Sources (German law and official pages)

  1. § 355 Einspruchsfrist (AO)
  2. § 122 Bekanntgabe des Verwaltungsakts (AO)
  3. § 122a Bekanntgabe durch Bereitstellung zum Datenabruf (AO)
  4. § 357 Einlegung des Einspruchs (AO)
  5. § 361 Aussetzung der Vollziehung (AO)
  6. § 367 Entscheidung über den Einspruch (AO)
  7. § 110 Wiedereinsetzung in den vorigen Stand (AO)
  8. § 164 Steuerfestsetzung unter Vorbehalt der Nachprüfung (AO)
  9. § 165 Vorläufige Steuerfestsetzung (AO)
  10. § 172 Aufhebung und Änderung von Steuerbescheiden (AO)
  11. § 36 Entstehung und Tilgung der Einkommensteuer (EStG)

Research as of: 10 November 2026