Appeal against tax assessment

Appeals against tax assessments - what prospects do you have?

Last year, almost 3.5 million appeals were lodged against tax assessments, according to the latest statistics from the Federal Ministry of Finance (BMF). Including other unresolved appeals from previous years, the tax offices had to review more than 5.8 million assessments. Around 3.2 million appeals, i.e. more than half, were examined by the authorities.

Success rate for appeals against tax assessments

The Federal Association of Income Tax Assistance Associations (BVL) announced in a press release how successful these complaints were. According to the press release, almost two thirds of all cases processed (65.6%) were successful for the taxpayers and the assessments were amended in their favor. Only 14 % were unsuccessful or partially unsuccessful. Around 20 % of the appeals lodged were withdrawn by the taxpayers.

It is essential to have tax assessments checked

You do not simply have to accept reductions and deletions from the tax office, as the above figures clearly show. You should definitely check all notices or hand them over to an experienced tax consultant for checking. If you notice any inconsistencies or discrepancies, you should definitely lodge an objection.

An objection can also be used to correct your own errors or claim forgotten expenses retrospectively.

In the event of disputes, there are often already comparable judgments or proceedings before the Federal Fiscal Court or the European Court of Justice. If proceedings are pending in your specific case, you should apply for the objection to be suspended until a court decision has been reached.

Deadlines for an objection

The objection must be made in writing and received by the relevant tax office within one month of receiving the tax assessment notice. If the deadline falls on a weekend or public holiday, the one-month deadline for the objection is postponed to the next working day. It is also possible to lodge an objection online, for example via the Elster online portal or by simple email. However, this is usually sent by post. Please note that the letter is deemed to have been delivered on the third day.

Legal action after an objection

If the tax office has examined the objection and decides against the taxpayer, the taxpayer can appeal against the decision to the tax court. At this point at the latest, you should seek competent help and contact a tax consultant.

Would you like to appeal against a tax assessment notice? Are you looking for support with a complaint to the tax court? Do you have questions about tax law? Our tax consultants and lawyers will help you quickly and competently with your concerns. Get in touch now:

06173 - 318 170

Rudolf-Diesel-Str. 5, 65760 Eschborn near Frankfurt

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Lawyers and specialist lawyers in Eschborn near Frankfurt