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Taxes & Duties

File an appeal against a tax assessment

An out-of-court appeal against a tax assessment issued by the tax office must be filed within one month of its notification.

Processing: approx. 2 months
Online application possibleSuccess rate: 45.0 %

How to proceed

  1. 1

    Review the decision

    Identify discrepancies in your own tax return.

  2. 2

    File an appeal

    In writing or via ELSTER, within one month of notification.

  3. 3

    Submit the justification later

    This may also take place after an objection has been filed.

  4. 4

    Decision by the tax office

    If the application is denied, an appeal may be filed with the tax court.

Required documents

  • Tax assessment noticeMandatory

Responsible authority

The authority of your main place of residence is responsible.Find authority →

Fees

Varies by case

Processing time

approx. 2 months

Official: max. approx. 3 months

Online application

Online possible – at the responsible authority

Common mistakes

  • • Deadline (1 month from notification) missed
  • • An objection was filed without providing a reason

Common reasons for rejection

  • • One-month objection period missed
  • • The statement of reasons contains no new facts or legal errors

You can usually file an objection against a rejection.

The essentials before applying

Who is eligible?

Taxpayers who disagree with a tax assessment.

Income limit

The limit varies by household and region – see the table at the responsible authority or in the application assistant.

Processing time

Nationwide: approx. approx. 2 months

Success rate

approx. 45.0 % (estimate)

Most common mistakes

  • •Deadline (1 month from notification) missed
  • •An objection was filed without providing a reason

Common reasons for rejection

  • •One-month objection period missed
  • •The statement of reasons contains no new facts or legal errors

Alternatives

  • Check related services in the application assistant
  • Use social counselling before applying

If rejected

File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.

Questions & Answers

How long is the objection period?▼

One month after the decision is issued (if sent by mail, the decision is deemed to have been issued on the third day after it was mailed).

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