A tax assessment is not the final word. If you disagree with a tax decision, you can file an objection (Einspruch) within a short deadline. The key is to keep to the one-month deadline from notification and to write a complete, clear letter.
Short answer: Under section 355 para. 1 of the Fiscal Code (AO), you can object to a tax assessment within one month of its notification. The deadline starts when the assessment is notified. The objection should state your tax number, the tax year, the date of the assessment and a clear statement. Last updated: November 2026.
The most important points
- The objection deadline is one month after the notification of the administrative act (section 355 para. 1 AO).
- Check the notification date on the assessment and note the deadline straight away.
- The objection must show clearly which assessment it refers to.
- A short, clear objection with the tax year and tax number is the standard.
- If you are unsure about deadlines or content, the tax office or a tax advisor can help.
Which deadline applies to an objection?
Under section 355 para. 1 AO, an objection must be filed within one month after the notification of the administrative act. The deadline is short, so check the assessment for date and content at once. The decisive date is the notification, not the day you open the letter.
Put the deadline in your calendar. If you miss it, you can challenge the assessment only under stricter conditions. That is why the deadline is the most important point in this guide.
What belongs in the objection?
| Element | Content | Why it matters |
|---|---|---|
| Sender | Full name and address | The tax office assigns the letter to you |
| Tax number | Taken from the assessment | Links the objection to the correct file |
| Tax year | For example 2026 | Clear assignment |
| Assessment date | Date of the assessment you contest | Identifies the decision you challenge |
| Statement | I hereby object to the assessment | Shows your clear intention |
| Reasons | Short and factual, with supporting documents | Can be submitted separately, provided the objection is in time |
The reasons are not always required in the first letter, but the objection must arrive on time and show that you do not accept the assessment. Agree any later submission of reasons with the tax office.
A sample objection
The following outline shows the main components. Adapt it to your case and replace the placeholders with the details from your assessment.
- Sender with name, address and tax number at the top left.
- Address of the competent tax office.
- Subject: Objection to the tax assessment for 2026 dated [date of assessment].
- Text: I hereby file a timely objection to the tax assessment dated [date]. I ask for a renewed review and amendment. I will submit the reasons separately.
- Place, date and signature.
Many tax offices also offer forms or online channels. Check the website of your tax office to see which route is provided before you send the objection.
Worked example: calculating the deadline
Assumption: The assessment is dated 10 March 2027 and is treated as notified on that day.
- The one-month period starts with notification on 10 March 2027.
- The deadline ends on 10 April 2027, unless a special rule applies.
- Plan the dispatch so that the objection reaches the tax office before that date.
In individual cases the notification date can shift, for example because of the postal route. If in doubt, ask the tax office to confirm which date applies.
What happens after the objection?
The tax office reviews the objection and may change the assessment in whole or in part. The decision is issued as an objection decision. Often there is an exchange with the case officer, and you can submit documents at that stage.
If the objection is rejected, the route to the fiscal court remains open. It has its own deadlines, which you will find in the objection decision. Get professional advice at this stage, because the deadline for a court action is also short.
Typical mistakes with objections
The most common mistake is missing the deadline because the assessment stays unopened for a while. Equally common is a letter without a tax number, which makes it hard for the tax office to match it to the file. Check that all required details are present before you send it.
Another error is to object to something the assessment does not contain. If you received several assessments, name each one with its date. Vague wording does not help the tax office and leads to queries.
Preparing your objection properly
Before you write, collect the assessment, your receipts and any correspondence with the tax office. Compare each line of the assessment with your own records. Differences of a few euros can point to a clerical error, which is often simple to correct.
A short cover note listing the points you dispute is often clearer than a long narrative. Name the line, state the amount you consider correct and attach the evidence.
Finally, keep copies of everything you send and receive. A copy of the objection, the proof of dispatch and the reply from the tax office form the complete record for this case and any later review.
Frequently asked questions
Do I have to give reasons for my objection?
Reasons are useful because they prompt the tax office to review the case. Whether they are needed immediately depends on the procedure. Filing on time is always the most important step.
Does an objection also work against a provisional assessment?
Provisional assessments have their own effect and are not always challenged straight away. Read our guide on provisional tax assessments (in German) to understand the differences.
What if I miss the deadline?
A late objection is generally not processed. In exceptional cases, reinstatement to the previous position is possible, but the conditions are strict. Clarify this with the tax office immediately.
Can I send the objection by email?
Whether an electronic route is allowed depends on the tax office and the channels it offers. Check the assessment or the website of your tax office before you send it.
Next steps
- Check the notification date straight away and note the deadline in your calendar.
- Write the objection with your tax number, tax year and assessment date.
- File it on time and keep proof that it arrived.
Related articles
- Taxes 2027 for students and career starters: overview
- Letter from the tax office: deadlines and what to do now
- Provisional tax assessment: what it means and what you can do (in German)
- Tax return with a tax advisor: how the extended deadline works (in German)
Sources: Section 355 AO, objection (accessed November 2026)
Last updated: November 2026. This guide is general information, not individual advice.
