Objecting to a tax assessment

An objection (Einspruch) is the legal remedy against incorrect tax assessments in Germany (§§347–367 AO, Fiscal Code).

Deadline:

• 1 month after notification (§355 AO)
• 4-day rule (since 2025): notification = 4 days after the date on the assessment
• The objection period starts the day after

Form and costs:

• Informal: letter, email, ELSTER – no lawyer needed
• Must be recognisable as an "objection"
• Completely free of charge – no court proceedings

Success rate: around two thirds of all objections are successful!

The risk – reformatio in peius (§367 para. 2 AO):

• The tax office has to re-examine the ENTIRE assessment
• It may discover errors to YOUR disadvantage → a higher tax back payment!
• But: the tax office must warn you beforehand (§367 para. 2 sentence 2 AO)
• You can then withdraw the objection (§362 AO) – the old assessment stands

Better alternative: simple amendment (§172 para. 1 no. 2a AO):

• Only the point you name is examined
• NO risk of a worse outcome
• Also free of charge
• Recommendation: if you only want one specific change, always try a simple amendment first!