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Letters from the tax office (Finanzamt) · 7.2

How do I check a tax assessment notice for errors?

Short answer

Compare the Steuerbescheid (tax assessment notice) with your tax return, ideally right after receipt. You can correct errors within the objection deadline by filing an Einspruch (objection) or an application for amendment. After that, it becomes much harder.

Key points

  • Are the tax number, tax type, and year correct?
  • Read the explanatory notes. If the tax office deviated from your return, is the reasoning comprehensible?
  • Do profit, turnover, and Vorsteuer (input tax) match your return?
  • Have all advance payments made been credited?
  • Do the new advance payments suit your current situation?
  • If everything matches, file the assessment notice away and note the payment date.
  • The tax office can still correct obvious clerical or calculation errors even after the deadline has expired.

Legal basis

§ 129 AO§ 172 AO§ 355 AO

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