A letter from the tax office (Finanzamt) often starts a deadline, and the deadline depends on the type of letter. For a tax assessment, the objection period runs from notification; for a query, the date in the letter applies. This guide helps you classify the letter, calculate the deadline and understand what is still possible after a missed deadline.
In short: You can lodge an objection against a tax assessment within one month of notification (section 355 of the Fiscal Code, AO). An assessment sent by post is deemed notified on the fourth day after it was posted (section 122 (2) AO). For queries and requests, the deadline stated in the letter applies. Last updated: November 2026.
Key points
- First identify the type of letter. It determines which deadline applies and what you have to do.
- The objection period is one month after notification of the assessment (section 355 (1) AO).
- A letter sent by post is deemed notified on the fourth day after posting, and one month after posting if sent abroad (section 122 (2) AO).
- Deadlines stated in the letter apply as written. If needed, ask for an extension before it expires.
- A missed deadline is not always lost. Reinstatement is possible if you were not at fault, and the application period is one month (section 110 AO).
Which deadline applies to which letter?
Tax offices send very different letters. The table classifies the most common types. It only names deadlines that follow from the law or from the nature of the letter. In case of doubt, the relevant deadline is in the letter itself.
| Type of letter | How to recognise it | Deadline | What to do |
|---|---|---|---|
| Tax assessment | Determination of the tax, with a notice on legal remedies at the end | Objection within one month of notification (section 355 (1) AO) | Check the assessment and lodge an objection if there are errors |
| Request to file a tax return | The tax office demands the return by a date | Date in the letter | File the return or ask for an extension in time |
| Standard deadline for the 2026 return without an adviser | No letter, statutory deadline | 2 August 2027, because 31 July 2027 is a Saturday (section 149 AO, section 108 (3) AO) | Collect documents and file in time |
| Query or request for documents | The tax office asks for proof or information | Date in the letter | Submit documents in time or ask for an extension |
| Payment request or reminder | Amount and payment date in the letter | Date in the letter or assessment | Check the amount; if you cannot pay, contact the tax office early |
When is a letter deemed notified?
The start of a deadline depends on notification, not on the date printed on the assessment and not on the day you open the envelope. Section 122 (2) AO provides: a written administrative act sent by post is deemed notified on the fourth day after it was posted if sent within Germany. If it is sent abroad, it is deemed notified one month after posting. This does not apply if it arrived late or not at all. In case of doubt, the tax office must prove receipt and its date.
- Electronic transmission: The administrative act is deemed notified on the fourth day after dispatch (section 122 (2a) AO). Notification by making available for retrieval is governed by section 122a AO.
- Spouses at the same address: One copy sent to the shared address is sufficient (section 122 (7) AO).
- Authorised representatives: Notification can be made to an authorised representative and should be if a power to receive is on file (section 122 (1) AO).
For international students and study-abroad semesters, the rule for letters sent abroad is relevant. If a letter is sent to an address outside Germany, the period only starts one month after posting. Tell the tax office about every new address.
Worked example: when does the objection period end?
Assumption: The tax assessment is dated Thursday, 12 November 2026, and posted domestically on the same day. You can only calculate reliably if you know when the letter was posted. The assessment date is an indication, not proof.
| Step | Date | Basis |
|---|---|---|
| Posting (assumption) | 12 November 2026 | Date on the assessment, assumption |
| Notification, fourth day after | 16 November 2026 | Section 122 (2) AO |
| End of the objection period, one month later | 16 December 2026 | Section 355 (1) AO |
| Deadline end if it fell on a weekend | next working day | Section 108 (3) AO |
In this example, the deadline therefore ends on Wednesday, 16 December 2026. Write the date in your calendar immediately and keep the envelope with the letter, since it can prove receipt. How an objection is structured is shown in our guide Objection to a tax assessment: deadline and template.
What if you have missed the deadline?
A missed deadline is not automatically the end. Section 110 AO allows reinstatement to the previous position if you were prevented, without fault of your own, from meeting a statutory deadline. The fault of a representative is attributed to you.
| Requirement | Rule under section 110 AO |
|---|---|
| Fault | No fault of your own for missing the deadline |
| Application period | One month after the obstacle ceased |
| Making up | The missed action must be made up within the application period |
| Substantiation | The reasons must be substantiated when applying or during the procedure |
| Cut-off | One year after the end of the missed period, except in cases of force majeure |
| Competent body | The authority that decides on the missed action |
Whether your case meets the requirements is for the tax office to decide. Describe the reasons concretely, for example illness or a demonstrable loss in the post, and make up the missed action immediately.
How do you handle deadlines set by the tax office?
For queries, requests for documents and demands, the deadline is in the letter. If you cannot meet it, do not stay silent. Call or write before it expires, give the reason and ask for a new deadline. Have the agreement confirmed in writing or note it with the date and the name of the person you spoke to.
Letters from the family benefits office (Familienkasse), the student services organisation or the pension insurance are not tax office mail. They have their own deadlines, stated in each letter.
Frequently asked questions
Does the date on the assessment count, or the date I open it?
Neither. Notification is what counts. For a letter sent by post within Germany, that is the fourth day after posting, unless the letter arrived later or not at all.
What if the letter arrives later?
Then the later receipt applies. In case of doubt, the tax office must prove that and when the letter was received (section 122 (2) AO). Keep the envelope and note the date of receipt.
Does the deadline apply on weekends and public holidays?
The period keeps running but does not end on a Saturday, Sunday or public holiday. If the end falls on such a day, it moves to the next working day (section 108 (3) AO).
Do I have to object to a letter I do not understand?
First clarify what the letter demands. An assessment is challenged by an objection, a query by a reply. If you are unsure, contact the tax office, an income tax assistance association or a tax adviser before the deadline expires.
Does the same deadline apply to assessments in ELSTER?
The objection period is also one month after notification. For electronic transmission, the time of notification follows section 122 (2a) AO, and for making available for retrieval, section 122a AO.
What to do now
- Open the letter on the day it arrives, note the date of receipt and keep the envelope.
- Identify the type of letter: assessment, request, query or payment demand.
- Calculate the deadline using the rules above and enter it in your calendar.
- Check the content for errors, for example wrong income or missing deductions.
- Respond in time: objection for a faulty assessment, reply for a query, extension request if needed.
Related guides
- Objection to a tax assessment: deadline and template
- Tax return 2026: deadlines for students until 31 July 2027
- Tax Return for Students: How to Get Your Money Back
- Taxes for Students: When You Pay and When You Do Not
If you also want to organise your insurance cover alongside your taxes, a personal consultation with Academycon is available. For deadlines and objections, the tax office, an income tax assistance association or a tax adviser can help.
Sources: Section 122 AO (in German) (as of November 2026), Section 355 AO (in German) (as of November 2026), Section 110 AO (in German) (as of November 2026), Section 149 AO (in German) (as of November 2026).
Last updated: November 2026. This guide is general information, not individual advice.
