Appeal Against a Tax Assessment Notice: One Month to File

How long is the objection period?

The deadline is one month and begins upon notification of the decision (Section 355(1) of the German Fiscal Code (AO)). For domestic mail, the decision is deemed to have been notified on the fourth day after it was mailed (Section 122(2)(1) of the German Fiscal Code (AO)). The date the notice is mailed is decisive, not the date on the notice itself. If the notice is not received at all or arrives late, the actual date of receipt applies. In case of doubt, the tax office must prove the receipt and the time of receipt.

The deadline is calculated in accordance with the provisions of the Civil Code (Section 108(1) AO): The day of notification is not included; the deadline ends at the close of the day in the following month that bears the same number; if there is no such day in the following month, the deadline ends on the last day of that month. If the deadline falls on a Saturday, Sunday, or legal holiday, it ends on the next business day (Section 108(3) of the German Fiscal Code (AO)).

The same rule applies to the date of notification: If the fourth day falls on a Saturday, Sunday, or legal holiday, the decision is not considered to have been notified until the next business day, and the one-month period begins accordingly later. Example: Mailed on Wednesday, November 4, 2026. The fourth day is Sunday, November 8, 2026; therefore, the notice is deemed to have been served on Monday, November 9, 2026, and the deadline ends on Wednesday, December 9, 2026.

Which items on the tax assessment notice are important?

You can skim through a tax assessment notice to get the gist of it in just a few minutes. If the tax office has made adjustments to your tax return, the notice will typically mention this in the explanatory notes. That’s where you should look first, because that’s where it explains which details were treated differently.

How do I file an appeal?

The appeal may be filed in writing, electronically, or orally on the record at the tax office (Section 357(1) of the German Fiscal Code (AO)). The word “objection” does not have to appear on the document; what matters is that it is clear who is filing it. The statutory text does not require a signature. The objection must be addressed to the authority whose decision is being challenged. If the objection is received by an unauthorized office, this is not a problem as long as it is forwarded to an authorized office before the deadline expires (Section 357(2) of the German Fiscal Code (AO)). However, you bear the risk that it will arrive there in time.

ELSTER has a specific form for this: “Submit an Appeal, Including a Stay of Enforcement.” It can be found after logging in to Mein ELSTER.

Does the objection have to be substantiated?

A statement of grounds is part of the appeal, but under the law it is a discretionary requirement (Section 357(3) of the German Fiscal Code (AO)). The appeal must identify the contested decision, specify the scope of the challenge and the relief sought, and set forth the facts and evidence. According to § 357(1) AO, the appeal is deemed valid as soon as it is clear who is filing it. The law does not make the validity of the appeal contingent on a complete statement of grounds. It is possible to submit the statement of grounds later, but only as long as the tax office has not set its own deadline for doing so.

If a tax assessment notice contains multiple assessments—such as for income tax, the solidarity surcharge, and church tax—the appeal applies only to those against which your objections are directed. If you only contest the solidarity surcharge, you have not contested the income tax or church tax. If necessary, the tax authority will interpret your intent to determine what you meant; however, you should not rely on this. Therefore, explicitly state which assessment you are contesting.

What happens after an appeal is filed?

The tax office will conduct a completely new review of the matter (Section 367(2) of the German Fiscal Code (AO)). If the appeal is upheld, the tax office will amend the assessment. If the appeal is not upheld or is only partially upheld, a decision on the appeal will be issued. The appeal may be withdrawn until the decision is announced (Section 362 of the German Fiscal Code (AO)).

If the tax office amends the decision while the appeal is pending, the new decision automatically becomes the subject of the pending proceedings. A second appeal is not necessary, and the original appeal remains pending. This also applies if a decision is corrected due to a manifest error or replaces an invalid decision.

An appeal against the objection decision may be filed with the tax court; the deadline for filing the appeal is specified in the notice of appeal rights included in the decision.

Could the decision be less favorable as a result of the appeal?

Legally, this is possible. Because the tax office is conducting a completely new review of the matter, it may also amend the decision to the taxpayer’s disadvantage. In such cases, it must first notify the taxpayer of this possibility, state the reasons, and provide an opportunity to comment (Section 367(2) of the German Fiscal Code (AO)). As an exception, this notice is not required if the adverse change could not have been avoided by withdrawing the appeal in the first place. After receiving this notice, the appeal may still be withdrawn as long as the decision on the appeal has not yet been issued (Section 362 of the German Fiscal Code (AO)).

Withdrawal brings the opposition proceedings to an end, and the opposition filed is deemed withdrawn. This does not mean the matter is settled: a change to the applicant’s disadvantage remains possible even after that, to the extent that the general grounds for correction apply.