A provisional tax assessment (vorläufiger Steuerbescheid) is a valid assessment in which the tax office deliberately leaves specific points open. It affects many career starters and students with a side job, because the note appears automatically whenever a court is dealing with a legal question that touches your case. This guide explains what provisional assessment means under section 165 of the German Fiscal Code (Abgabenordnung, AO) and what you can do about it.
In short: A provisional assessment sets your tax but keeps the points named in its note open until the uncertainty ends. You do not have to act if you agree with the result. The objection period still runs for every other point. On request the tax office can declare the assessment final. Last updated: November 2026.
Key points
- Provisional means the assessment is valid and the tax is due, but the tax office may later change it in your favour or against you, as far as the provisional note reaches.
- The note must state the scope and reason for the provisional status (section 165(1) sentence 3 AO). It appears in the explanatory notes of the assessment.
- Typical triggers are cases pending before the Federal Constitutional Court, the Court of Justice of the European Union or the Federal Fiscal Court.
- Provisional status does not replace an objection to points that the note does not cover.
- You do not need to object merely because of the provisional note. The change normally follows ex officio.
What does a provisional note on a tax assessment mean?
Under section 165(1) sentence 1 AO, tax may be assessed provisionally where it is uncertain whether the conditions for the tax to arise have been met. Sentence 2 lists further cases. These include proceedings before the Court of Justice of the European Union, the Federal Constitutional Court or a supreme federal court on whether a tax law is compatible with higher-ranking law, and proceedings before the Federal Fiscal Court on how a tax law is to be interpreted.
Despite the note, the assessment is fully effective. The tax office sets the tax, and you pay or receive a refund. Only the points named in the note stay legally open. If the uncertainty ends, the tax office must cancel, amend or declare the assessment final (section 165(2) sentence 2 AO).
Why did I receive a provisional assessment?
The tax office does not mark an assessment provisional because of your personal data, but because of open legal questions. Behind them are proceedings relevant to very many taxpayers. Which topics are marked provisional is steered by administrative instructions from the Federal Ministry of Finance. Those lists change continuously. Once a case is decided, the topic drops out, and newly pending cases are added.
| Trigger under section 165(1) sentence 2 AO | What it can mean for you |
|---|---|
| Proceedings before the CJEU, Constitutional Court or a supreme federal court on compatibility of a tax law with higher-ranking law | A law used to calculate your tax is under judicial review |
| Interpretation of a tax law is pending before the Federal Fiscal Court | It is unclear how a rule affecting your case is to be read |
| Tax treaties are not yet in force | Mainly relevant for cross-border situations |
| In general: uncertain whether the conditions for the tax arising are met | A tax-relevant fact cannot yet be finally established |
Do I have to object to a provisional tax assessment?
Not because of the note alone. If a later decision favours taxpayers, the tax office normally amends the assessment on its own. It is different if you disagree with another part of the assessment, for example because deductible work expenses were not taken into account. Provisional status does not help for that point. The normal objection period applies, which is stated in the instructions on legal remedies at the end of the assessment. For how an objection is structured, see our German guide on objecting to a tax assessment.
The key distinction is between two cases. If your concern is exactly the point named in the note, the assessment remains open to change in that respect. If it concerns something else, the assessment becomes final once the objection period ends and can then be changed only under narrow conditions.
How does a provisional assessment become final?
There are three routes. First, the tax office may cancel or amend the provisional assessment on its own (section 165(2) sentence 1 AO). Second, it must do so when the uncertainty ends. Third, it may declare the assessment final. In the cases of paragraph 1 sentence 2, this declaration of finality happens under section 165(2) sentence 4 AO only on request, and only if the assessment does not have to be cancelled or amended anyway.
In practice, if you want legal certainty, for example because you do not want to worry about a back payment, you send the tax office an informal request for a final assessment. Whether you want that depends on your situation. Provisional status also protects you, because it keeps open legal questions accessible in your favour until they are decided.
What is the difference between provisional and subject to review?
Both notes can appear in the same assessment. Section 165(3) AO expressly allows this. Provisional status relates to specific points named in the note that are legally or factually open. A reservation of review (Vorbehalt der Nachprüfung) applies to the entire case and allows the tax office to examine the assessment again as a whole.
| Feature | Provisional assessment | Reservation of review |
|---|---|---|
| Scope | Only the points named | The entire tax case |
| Reason | Uncertainty, mostly pending court cases | The tax office has not finished its review |
| End | Uncertainty ends or declaration of finality | Tax office lifts the reservation |
| Where noted | Explanatory notes stating scope and reason | Note on the assessment |
Frequently asked questions
Do I have to pay a provisional tax assessment immediately?
Yes. Provisional status does not change the due date. A back payment is due on the date stated in the assessment. If you want a payment deferral, that is a separate application.
Can a provisional assessment be changed to my disadvantage?
Yes, as far as the provisional status reaches. Section 165(2) AO allows the assessment to be cancelled or amended. The change can therefore lead to a refund or to a back payment, depending on how the open question is resolved.
Where do I find the provisional note?
In the explanatory notes to the tax assessment. The tax office must state the scope and reason for the provisional status there. Read the section in full, since it also says which tax is affected.
Does provisional status extend the objection period?
No. The period is stated in the instructions on legal remedies and runs independently of the note. If you want to challenge another point, you must act within that period.
Does this also apply to my payroll tax withholding?
Provisional status concerns the income tax set in the assessment. Monthly payroll tax is a withholding procedure. It is corrected through the tax return, as described in our German guide to the 2026 tax return deadlines.
What to do now
- Read the explanatory notes to the assessment and write down scope and reason of the provisional status.
- Check the remaining parts of the assessment against your tax return.
- If something differs, file an objection within the objection period.
- Keep the assessment and your records until the tax office has confirmed finality.
- If needed, send the tax office an informal request for a final assessment.
Related guides
- Taxes 2027 for students and career starters: overview
- Objecting to a tax assessment: deadline and template
- Letter from the tax office: deadlines
- Tax Return for Students: How to Get Your Money Back
- Taxes for Students: When You Pay and When You Do Not
Last updated: November 2026. This guide is general information, not individual advice. For your assessment, the tax office or a tax adviser is the competent contact.
