After filing, two things matter. The first is pleasant: the disputed payment can be legally deferred via a stay of execution. The second is a warning: the office reviews the whole assessment and could in theory worsen it, but must warn first — then the objection is withdrawn without loss.
Tax Assessment: After the Objection
While the objection runs, the disputed payment can stay open via a stay of execution. But a worsening looms: the office reviews the whole assessment and may even make it worse — then you can withdraw the objection.
✓ Verified: 18/07/2026
WHAT TO DO
AUTHORITY
Finanzamt
Federal agencyThe BZSt is the federal body; your personal tax matters go to the Finanzamt for your registered address.
› Details and tips
👨🏻💻
Max recommends:
I attached a stay-of-execution application to the objection — did not pay the disputed 800 € while it was reviewed. Decided in my favour, paid nothing at all. Without that application the money would have gone upfront.
👩🏼💼
Lea recommends:
If you get a possible-worsening notice, do not panic: it is your signal to withdraw the objection and keep the old assessment. Withdrawal is possible until the objection decision; so you risk nothing by objecting.
FREQUENTLY ASKED QUESTIONS
Must I pay the disputed amount during the objection? ▾
The objection itself does not suspend payment. But you can apply for a stay of execution (§ 361 AO): with serious doubts about correctness the disputed part may stay open until the decision.
What is the worsening and why dangerous? ▾
Under § 367 AO the office reviews the whole assessment during the objection and may change it against you. But it must warn in advance — then you can withdraw the objection and keep the original assessment.
Objection refused — what next? ▾
An objection decision arrives. You have 1 month for a claim at the tax court. That is the court route: longer, with costs and often a lawyer. Weigh the odds (and use legal insurance if you have it) before the claim.