Catalogue question 280 · Question catalogue in force since 2024-07-01
If you want to challenge an incorrect tax assessment in Germany, you must …
- do nothing.
- throw the notice away.
- file an objection. Correct
- wait until another notice arrives.
Why — for every option
- A — Inaction results in the incorrect assessment becoming final after the deadline expires — you lose the right to have it corrected.
- B — Throwing the notice away does not change its legal validity; the obligation to pay remains.
- C — Correct: an objection to an incorrect tax assessment must be filed in writing with the tax office within one month of notification (§ 355 Fiscal Code).
- D — Waiting leads to the incorrect assessment becoming final once the deadline expires; a new notice does not arrive automatically.
Source: www.gesetze-im-internet.de
Last checked: · Question catalogue in force since 2024-07-01 · Every figure on this page is checked against its primary source.