# Tax Assessment Objection (Einspruch gegen den Steuerbescheid)

Object to a German tax assessment (Steuerbescheid) from the Finanzamt: work out the one-month deadline, compare the assessment with your return, file the Einspruch via ELSTER or in writing, send evidence and handle payment while it is open. Not tax advice.

- Germany · Finance
- 7 steps · ~30 days · 3 documents
- Last reviewed: 2026-10
- Web page: https://raaya.cloud/p/bundled_EINSPRUCH_STEUERBESCHEID_DE

## Steps

### 1. Note the one-month deadline (1 day)

An Einspruch against a tax assessment must reach the Finanzamt within one month after the assessment was made known to you. For assessments sent by post or provided electronically after 2024, this is generally the fourth day after the date it was posted or sent, unless it arrived later. If the last day is a weekend or public holiday, the deadline moves to the next working day. The deadline is also stated in the Rechtsbehelfsbelehrung at the end of the assessment.

Tip: Set a reminder a week before the deadline. This is general information, not legal advice.

Documents: Tax Assessment (Steuerbescheid)

### 2. Compare the assessment with your return (3 days)

Read the explanations (Erläuterungen) first: the Finanzamt lists where it deviated from your return. Then compare income, deductions and allowances line by line.

- [ ] Personal details, tax class and tax number are correct
- [ ] All income matches your records
- [ ] Work-related expenses and other deductions were accepted
- [ ] Allowances for children, childcare, insurance and donations are included
- [ ] Note any “vorläufig” (provisional) remarks
- [ ] List each point you disagree with and the proof for it

Documents: Tax Assessment (Steuerbescheid), Your Tax Return as Filed (Steuererklärung)

### 3. Choose: Einspruch or simple correction request (1 day)

If the Finanzamt simply overlooked something, a request for correction (Antrag auf schlichte Änderung) within the same one-month deadline can be enough. An Einspruch reopens the whole assessment. That also means the tax could go up; the Finanzamt must warn you first, and you can then withdraw the objection.

If many points are unclear or large amounts are involved, consider asking a tax adviser (Steuerberater) or, for employees, a wage tax help association (Lohnsteuerhilfeverein).

### 4. File the Einspruch (Formulierungshilfe) (1 day)

File the Einspruch in writing or electronically, for example with the “Einspruch” form in ELSTER, and keep the transmission record. It needs your name, tax number, the assessment you object to and, ideally, your reasons; reasons and evidence can follow.

Formulierungshilfe (example wording, adapt it to your case):
"Einspruch gegen den Einkommensteuerbescheid \[Jahr\] vom \[Datum\], Steuernummer \[Nummer\]. Hiermit lege ich Einspruch ein. Begründung: \[z. B. Die Werbungskosten für … wurden nicht berücksichtigt; Nachweise anbei / folgen.\] \[Ort, Datum, Unterschrift\]"

This is a wording aid, not tax or legal advice.

Online: https://www.elster.de/eportal/start

Documents: Tax Assessment (Steuerbescheid)

### 5. Pay or ask for suspension (1 day)

An Einspruch does not stop the payment due under the assessment. If you dispute a payment, you can ask the Finanzamt to suspend the disputed part (Aussetzung der Vollziehung); if you lose, interest can be charged on the suspended amount. Otherwise pay by the due date to avoid late-payment surcharges, and any overpayment is refunded if you win.

### 6. Send reasons and evidence (7 days)

Send your reasons and copies of the proof, quoting your tax number. If the Finanzamt sets a deadline for documents, meet it; late evidence may not be considered.

- [ ] Short reasons for each disputed item
- [ ] Copies of receipts and certificates
- [ ] Tax number and assessment date on every page
- [ ] Proof of sending or ELSTER record

Documents: Receipts and Proof for Disputed Items (Belege)

### 7. Check the outcome (30 days)

If the Finanzamt agrees, it issues a corrected assessment (Abhilfebescheid); check it again. If it does not, it sends a decision on the objection (Einspruchsentscheidung). You can then take the case to the tax court (Finanzgericht) within one month; court proceedings carry costs, so get advice first. You can also withdraw the Einspruch at any time before the decision.

## Documents you'll need

- **Tax Assessment (Steuerbescheid)**: Note the date of the assessment, your tax number (Steuernummer) and the explanations (Erläuterungen) where the Finanzamt deviated from your return.
- **Your Tax Return as Filed (Steuererklärung)**: Compare it line by line with the assessment.
- **Receipts and Proof for Disputed Items (Belege)**: For example work-related expenses, childcare costs or donations the Finanzamt did not accept. Send copies.

## Official sources

- [Fiscal Code (AO) § 355: one-month deadline for the Einspruch](https://www.gesetze-im-internet.de/ao_1977/__355.html)
- [AO § 122: when an assessment counts as received](https://www.gesetze-im-internet.de/ao_1977/__122.html)
- [AO § 367: decision on the objection, warning before a higher assessment](https://www.gesetze-im-internet.de/ao_1977/__367.html)
- [AO § 361: suspension of enforcement](https://www.gesetze-im-internet.de/ao_1977/__361.html)
- [ELSTER: online tax portal](https://www.elster.de/eportal/start)

General guidance, not legal, tax or immigration advice. Confirm with the official source before you act.

Use this template free in Raaya: https://raaya.cloud/p/bundled_EINSPRUCH_STEUERBESCHEID_DE