Tax ABC · 8.9
Bestandskraft (Legal finality)
Short answer
A tax assessment notice is legally final (bestandskräftig) when it can no longer be contested with an objection, usually one month after notification. After that, it can only be amended in exceptional cases.
Key points
Example: Notice sent on March 2, deemed officially notified on March 6. It becomes legally final starting April 7.
Legal basis
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- In detail: How do I file an objection?
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