Letters from the tax office (Finanzamt) · 7.3

How do I file an objection?

Short answer

Against an assessment that you consider incorrect, you file an objection (Einspruch) with the tax office within one month. This can be done in writing or electronically via ELSTER and costs nothing. You can submit the reasoning later.

Key points

Deadline: one month from notification (Bekanntgabe). An assessment sent by post is deemed notified on the fourth day after dispatch.
Content: Which assessment (tax type, year, date) and that you are lodging an objection. Justification and supporting documents can follow.
Payment: The objection does not halt the payment obligation. If you want to pay only after the decision, you must additionally apply for a suspension of enforcement (Aussetzung der Vollziehung).
Risk: The tax office reviews the entire assessment anew and can also change it to your disadvantage (Verböserung). However, it must warn you beforehand, giving you the chance to withdraw the objection.
If the tax office maintains its position, you can bring an action before the tax court (Finanzgericht) within one month.

Figures & thresholds (as of November 2026)

Notification for postal dispatch: on the fourth day after posting (since 2025, previously the third day)

Legal basis

§ 122 Abs. 2 AO§ 347 AO§ 355 AO§ 361 AO§ 367 AO

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Next video: Prepayments too high: can I have them reduced?
Related: How do I check a tax assessment notice for errors?

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