A letter from the German tax office (Finanzamt) often worries people who have recently moved. In most cases, however, it is a routine tax assessment, confirmation of deductions or a standard request for documents.

The main types of tax letter

The most important document is the income tax assessment (Einkommensteuerbescheid), which sets out the final calculation of your tax for the year and the result: a refund to your account or an additional payment. Another common type is a request for receipts and explanations.

The one-month objection period (Einspruchsfrist)

Every official decision ends with information on how to challenge it (Rechtsbehelfsbelehrung). You have one month to file an objection (Einspruch) from the date on which the decision is deemed to have been received: as a rule, the fourth day after it was posted.

Late-filing surcharge (Verspätungszuschlag)

If you are obliged to file a tax return and miss the deadline, the tax office imposes a late-filing surcharge of at least €25 for each month or part of a month you are late. If you keep ignoring requests, the tax office may estimate your income, usually not in your favour.

How to ask for an extension (Fristverlängerung)

If you cannot gather the required receipts or prepare your return by the date given, send the tax office a short, reasoned request for an extension. An extension is not guaranteed, but if you ask with good reason before the deadline expires, the tax office often agrees.

What to check

  • Note the date of the decision so that you can keep track of the objection period.
  • Check the bank details and the refund or additional payment in the decision.
  • Request an extension through ELSTER if you are missing documents.
  • Do not leave letters unanswered: tax claims can be enforced.

Example situation

A taxpayer notices that the tax office did not take his €1,200 moving costs into account, files an objection through ELSTER and receives an amended assessment with a €400 refund.

Next step

A letter from the Finanzamt calls for a calm look at the figures; keep to the objection deadline and disputed points can be resolved in the normal way.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.