File a lawsuit in tax court
An action brought before the competent tax court against a decision on an objection issued by the tax office.
How to proceed
- 1
Wait for the decision on the appeal
A lawsuit may be filed only after the opposition proceedings have been concluded.
- 2
File a lawsuit with the tax court
In writing or electronically, within one month.
- 3
Request a stay of execution
So that the disputed tax does not have to be paid until a decision is reached.
Required documents
- Decision on an objectionMandatory
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 18 months
Official: max. approx. 12 months
Online application
Online possible – at the responsible authority
Common mistakes
- • The deadline for filing a lawsuit (1 month after notification of the decision on the objection) has been missed
- • No stay of enforcement was requested; therefore, the tax is due despite the lawsuit
Common reasons for rejection
- • One-month deadline for filing a lawsuit has been missed
- • Appeal proceedings not yet concluded
The essentials before applying
Who is eligible?
Taxpayers whose appeal against a tax assessment has been denied.
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. 18 months
Success rate
approx. 35.0 % (estimate)
Most common mistakes
- •The deadline for filing a lawsuit (1 month after notification of the decision on the objection) has been missed
- •No stay of enforcement was requested; therefore, the tax is due despite the lawsuit
Common reasons for rejection
- •One-month deadline for filing a lawsuit has been missed
- •Appeal proceedings not yet concluded
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
Read the decision carefully: often submitting missing documents or reapplying helps more than an objection.