As an experienced tax law attorney, I know that many tax assessments contain errors. German tax law is extraordinarily complex — and even tax officials and tax advisors can lose sight of the full picture, which inevitably leads to mistakes in tax assessments, often at the expense of taxpayers. You do not have to accept these errors.

My advice to every client is the same: examine every tax assessment carefully, and file an objection if anything appears unclear or incorrect. Those who do not challenge a flawed assessment are giving away money.

What Is the Objection Procedure?

The objection procedure before the tax authorities is the official mechanism for challenging a tax assessment or any other administrative act issued by the tax office. This out-of-court remedy is governed by Sections 347 et seq. of the German Fiscal Code (Abgabenordnung, AO). It forms a central pillar of legal protection in tax law: before bringing an action before a tax court, you are generally required to file an objection with the tax office first. This gives the authority the opportunity to review the case in full before court proceedings become necessary. In practice, the majority of tax disputes are resolved at this stage — the objection procedure acts as a highly effective filter, reducing the burden on the courts and often delivering faster, more straightforward outcomes for taxpayers.

Deadlines and Form Requirements

The objection procedure is subject to strict formal requirements. Procedural errors in filing can render an objection inadmissible and deprive the taxpayer of their right to legal protection entirely.

The most critical requirement is the deadline: you have exactly one month from the date on which the tax assessment is officially notified to file your objection. This is an absolute time limit — if it passes, the assessment becomes final and binding and can only be challenged in rare exceptional circumstances. Where no legal remedy instruction or an incorrect one was included in the assessment, the deadline is extended to one year pursuant to Section 356 AO. I ensure that all deadlines are met without exception.

The objection must be filed in writing. A simple letter suffices — it does not need to bear a handwritten signature. Filing by fax or even by standard email is also effective, provided the tax office has opened an electronic access channel. Personal submission to the tax office and dictation for the record are equally valid. Telephone notification, however, is not sufficient.

Important: Electronic Filing Obligation for Legal Professionals

Digitalization has created new mandatory obligations for professional representatives. Tax advisors and attorneys are required to submit objections, claims and court documents electronically via the secure professional communication systems beA (for lawyers) and beSt (for tax advisors). Submission by ordinary post by a professional representative is inadmissible — even where a claim is filed with the tax office initially to preserve a deadline (FG Berlin-Brandenburg, judgment of 20 March 2024 — 9 K 9108/23). I comply with all electronic filing obligations as a matter of course.

Strategic Conduct of the Proceedings

Although a statement of grounds is not legally required, I strongly recommend providing one. A well-reasoned objection significantly increases the likelihood that the tax office will rule in your favour. I set out your objections in detail, support them with documentary evidence and refer to relevant statutory provisions, administrative guidance and court decisions — including judgments of the tax courts and the Federal Fiscal Court (Bundesfinanzhof, BFH) — that support your legal position.

The objection procedure also offers the opportunity to correct your own errors: if you overlooked a deductible item or failed to submit supporting documentation in your tax return, this can be remedied at this stage.

In certain constellations, it is tactically advisable to place the proceedings on hold. Where a lead case on the same legal question is already pending before the BFH, the Federal Constitutional Court or the Court of Justice of the European Union, I apply pursuant to Section 363 AO for a stay of proceedings, referencing the relevant case number. You then benefit automatically from a favourable ruling in the lead case without having to re-file an objection each year in the interim.

Suspension of Enforcement

Filing an objection does not suspend the enforceability of the tax assessment. This means that outstanding tax amounts generally remain payable despite a pending objection — failure to pay may result in surcharges and enforcement action by the tax office. Where necessary, I apply simultaneously for suspension of enforcement pursuant to Section 361 AO. If granted, the tax office suspends collection of the disputed amount until the objection has been decided. Suspension is available where there are serious doubts as to the lawfulness of the assessment or where immediate enforcement would cause undue hardship. I set out the grounds for suspension precisely and effectively in your application, so that the disputed amount remains with you until legal clarity is established.

Outcome of the Procedure

Once your objection has been received, the tax office is obliged to review the entire assessment from scratch — not merely the specific points you have raised. In the majority of cases, this works in your favour. Where the tax office upholds your objection in full or in part, it issues a revised assessment with the tax reduced accordingly. Where the objection is rejected, you receive a formal objection decision, which opens the door to bringing an action before the competent tax court — subject again to a one-month deadline, which I monitor carefully on your behalf.

The statistics speak for themselves: according to the Federal Ministry of Finance, nearly two thirds of all objections are decided fully or partially in favour of the taxpayer. The procedure is cost-free at the administrative level — no court or administrative fees are charged. It is your right, and in most cases, it is well worth exercising.

I represent your interests through every stage of the objection procedure — from filing and grounds to the final decision — and, where necessary, before the tax courts and the Federal Fiscal Court. Do not hesitate to contact me if you have received a tax assessment that you consider to be incorrect. Your objection is in good hands.