Letters from the tax office (Finanzamt) · 7.1

How do I read my tax assessment notice?

Short answer

A tax assessment notice always contains the same sections: how much tax is assessed, how much has already been paid, what you owe or get refunded, and which advance payments apply going forward. The explanations section is the most important: that is where the Finanzamt explains deviations from your tax return.

Key points

Header: Tax number (Steuernummer), tax type, tax year, and date of the notice. The date is critical for the objection deadline (Einspruchsfrist).
Assessment (Festsetzung): the tax assessed for the year.
Settlement (Abrechnung): assessed tax minus prepayments. The result is an additional payment due by a specific date, or a refund.
Advance payments (Vorauszahlungen): the newly determined quarterly prepayments for upcoming periods.
Explanations (Erläuterungen): deviations from your tax return along with the reasoning. Read this first.
Ancillary provisions (Nebenbestimmungen): "Unter dem Vorbehalt der Nachprüfung" (subject to review) means the assessment can still be fully amended. "Vorläufig" (provisional) applies only to specific items.
Legal remedy advice (Rechtsbehelfsbelehrung): how and by when you can file an objection (Einspruch).

For trade tax (Gewerbesteuer), you receive two separate notices: the assessment base notice (Gewerbesteuermessbescheid) from the Finanzamt and the trade tax assessment notice (Gewerbesteuerbescheid) from the municipality.

Legal basis

§ 155 AO§ 157 AO§ 164 AO§ 165 AO§ 184 AO

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Next video: How do I check a tax assessment notice for errors?
Related: How do I file an objection?

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