ROUTE

Objecting to a Tax Assessment

Every third tax assessment contains an error — usually in the tax office favour. An objection is free and possible within 1 month of receipt. How to check the assessment, object properly and avoid a worsening.

✓ Checked: 18/07/2026

The tax assessment arrives and looks final — but it only becomes final after a month. Errors in it are not rare, and usually not in your favour: costs not recognised, attachments lost, commuting distances miscalculated.

1

STEP

Tax Assessment: Checking It

The assessment arrived — do not set it aside: compare the tax office calculation with your return. Office errors are common, and you have only a month from receipt to object.
2

STEP

Tax Assessment: Filing the Objection

An objection is a free, simple challenge. The deadline is hard: 1 month from receipt of the assessment. A letter or electronic filing via ELSTER suffices, stating what and why you disagree with.
3

STEP

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.

COSTS AND DEADLINES

Deadlines you cannot miss

The objection must reach the tax office within 1 month of receiving the assessmentTax Assessment: Filing the Objectionhard deadline

Amounts follow official fees as of each step’s verification date. Your city may charge a different rate — check the step itself.

› More about this route

An Einspruch, the formal objection, is free and must be lodged within one month of notification. No fee, no lawyer; a letter or a submission through ELSTER is enough. A missed deadline closes the matter almost certainly, so the assessment is checked immediately rather than added to a pile.

This three-step route runs through the whole procedure: how to check the assessment against the return you filed, how to argue the objection on substance, and what happens after it is lodged — including the risk of Verböserung, where the tax office reviews the entire case and can demand more.

WHERE PEOPLE MOST OFTEN LOSE MONEY AND TIME

Leaving the letter unopened and missing the deadline. The objection runs for one month from notification, and reinstatement is rarely granted.
Objecting without reasons. A bare “I disagree” preserves the deadline, but only a specific position and legal basis will change the assessment.
Not applying to suspend payment. The objection does not postpone the duty to pay; a separate application to suspend enforcement is needed.
Ignoring the risk of a worse outcome. The office reviews the assessment in full and, after warning you, may change it against you.

FREQUENTLY ASKED QUESTIONS ABOUT THIS ROUTE

How long is the deadline to object?▾

One month from notification of the assessment. Receipt is calculated under the statutory notification rule, so keep the envelope and put the deadline in your calendar immediately.

Does an objection cost anything?▾

The objection itself carries no fee. Costs arise only if you engage a tax adviser or take the matter to the tax court after a refusal.

Do I have to pay the additional tax while the objection runs?▾

Yes, the duty to pay remains. To postpone it you apply separately for suspension of enforcement, on which the tax office decides in its own right.

What is Verböserung and how do I avoid it?▾

It is a worsening of the assessment: while handling the objection the office reviews the whole case and can demand more. It must warn you first, and at that point the objection can still be withdrawn.

WHAT USUALLY COMES NEXT

German Tax ReturnWho must file, which deductions bring money back (€1,172 on average) and how: app or ELSTER. Deadline for 2026: 2 August 2027.Property Tax Return (Grundsteuer)Property tax reform: owners file the assessment declaration via ELSTER, the tax office determines the value. Who must file, how to complete it, check the assessment and object to errors.