Request a change to a tax assessment
Request to amend a tax assessment that has already become final, e.g., due to new facts, obvious errors, or retroactive events.
How to proceed
- 1
Identify the reason for the change
For example, new facts, manifest error, or a retroactive event.
- 2
Submit an amendment request to the tax office
Including the correction instructions and supporting documentation.
- 3
Amended tax assessment
If the application is denied, you may file an appeal against the denial notice.
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
- • The amendment is not based on a specific corrective provision
- • Failure to examine liability arising from the subsequent discovery of facts
Common reasons for rejection
- • The requirements for an amendment provision (Section 173 of the German Fiscal Code, etc.) are not met
- • The statute of limitations for assessment has already expired
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Taxpayers who, after the appeal period has expired, discover an error in their tax assessment or need to report a retroactive event.
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. 55.0 % (estimate)
Most common mistakes
- •The amendment is not based on a specific corrective provision
- •Failure to examine liability arising from the subsequent discovery of facts
Common reasons for rejection
- •The requirements for an amendment provision (Section 173 of the German Fiscal Code, etc.) are not met
- •The statute of limitations for assessment has already expired
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.