According to the applicable regulations in Germany, all income is subject to taxation. This is directly derived from the Income Tax Act (EStG). If legal employment was present in Germany, there is likely an obligation to file a tax return with the tax office to settle taxes. After the situation is reviewed by the authority, a tax assessment notice should be delivered by post or email a certain time after the return is submitted. What is this document? What can be inferred from it? More on this later in the article.
### Tax Assessment Notice in Germany – What Is It?
What is a tax assessment notice? It is a letter that every taxpayer in Germany should receive who has filed a tax return with the tax office. The tax assessment notice informs the taxpayer about their situation, specifically whether:
– a tax refund from Germany is due (and in what amount),
– an additional payment is required (due to too low contributions paid for German tax).
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### Tax Assessment Notice – What Else Is Included in the German Document?
The tax assessment notice consists of several pages, containing not only information about the tax situation (additional payment or amount of refund) but also data such as:
– taxpayer’s address,
– taxpayer’s tax number,
– taxpayer’s bank account details,
– bank account details of the responsible tax office,
– tax breakdown,
– if applicable, a justification from the office in case of discrepancies.
The most important information (due refund/additional payment obligation) is on the first page of the notice. Those requiring more detailed explanation are found later in the notice. In the case of a marriage, the partner’s taxes are also listed in the notice.
### Provisional Tax Assessment Notice in Germany – How to Differentiate It from the Final Notice?
Sometimes the received German tax assessment notice is provisional. This means that a preliminary estimate of the tax has been made, which can change. Such calculations are issued when tax matters have not yet been finally settled.
How can it be recognized that the German income tax assessment notice is provisional? Very easily – this information is noted on the first page of the document.
### Final Tax Assessment Notice – Must It Be Checked?
It happens that German taxpayers who have been filing for many years ignore the received tax assessment notice. However, it is recommended to thoroughly check this document. Why? It should not be forgotten that every official is human – and humans make mistakes. Therefore, it is advisable to verify the correctness of data such as bank account number, tax identification number, or the correct listing of income to avoid possible discrepancies and problems with tax settlement.
### Incorrect Tax Assessment Notice – What to Do?
What should be done if an error is found in the tax assessment notice? In this case, an objection should be filed. There is a deadline of one month from receiving the tax assessment notice to do so. This period begins on the day the postmark is applied to the document. Three days are added to this date. From this point, there is a month to file the objection. This can be done in writing, by post, email, or fax.
After submitting the document, the German tax office must review the decision and the objection. Subsequently, information about the result will be provided. If the objection is upheld, a corrected tax assessment notice should be delivered within a short period – then the matter is resolved.
However, if the objection is not recognized, a confirmation with a justification for why the objection was rejected will be sent. An invitation to withdraw the objection will be attached.
### Missed Objection Deadline – What Then?
If for any reason the objection deadline for an incorrect tax assessment notice was missed, an appropriate application can be submitted to the office. In what cases will the application be evaluated positively? Proof of a delay not due to one’s own fault can include, for example, an extended vacation, a hospital stay, or a business trip. If the German office accepts the application, a new deadline for filing the objection will be set.
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Maciej Szewczyk
He gained experience as a consultant on IT projects for many international companies. In 2017, he founded the startup taxando GmbH, where he developed the innovative tax app Taxando, which simplifies the filing of annual tax returns.
Maciej Szewczyk combines technological expertise with in-depth knowledge of tax regulations, making him an expert in his field. In his private life, he is a happy husband and father and lives with his family in Berlin.
