Skip to content

Appeal a German tax assessment: a letter template

Write an Einspruch (appeal) against a German tax assessment. One month after Bekanntgabe, plus a deadline calculator. This is not legal advice.

Open the full calculator

The date on the letter is not the posting date. If you do not know when it was posted or sent, this page does not guess. Use the appeal deadline calculator.

Appeal deadline calculator

Reminders are part of the Guardian plan.

Your letter

What you type stays in your browser. Notenz does not store this letter and does not send it.

[Behörde] [Anschrift der Behörde] [Name] [Straße und Hausnummer] [PLZ und Ort] [Datum] Steuernummer: [Steuernummer] Aktenzeichen: [Aktenzeichen] Betreff: Einspruch Sehr geehrte Damen und Herren, hiermit lege ich Einspruch gegen den Bescheid [Bescheid] vom [Datum des Schreibens] ein. Ich fechte den Bescheid an, soweit: [Umfang] Tatsachen und Begründung: [Begründung] Beweismittel: [Beweismittel] Mit freundlichen Grüßen [Name]

This is a template, not legal advice. Check every detail before you send the letter. What your decision says comes first.

Translation for you. Send the German version.

[Authority] [Authority address] [Your name] [Street and house number] [Postcode and city] [Date] Tax number: [Tax number] Reference: [File number] Subject: Einspruch Dear Sir or Madam, I file an Einspruch against the decision [Decision] of [Date of their letter]. I contest the decision to this extent: [Extent] Facts and grounds: [Grounds] Evidence: [Evidence] Kind regards, [Your name]

Questions

How long do I have to file an Einspruch?

Usually one month after Bekanntgabe, the day the decision is treated as known to you (AO § 355). For a letter posted in Germany after 31 December 2024, that day is presumed to be the fourth day after posting, unless it never arrived or arrived later (AO § 122 (2)). Use the appeal deadline calculator for the last day.

What if the appeal instructions are missing or wrong?

Then you can usually still file within one year of Bekanntgabe (AO § 356), unless the notice said no appeal was available. What your letter actually says comes first.

Does the letter have to be fully argued on day one?

The statute says you should identify the decision, say how far you contest it, and give facts and evidence (AO § 357 (3)). Those are "should" rules. What matters first is that the Einspruch arrives in time and it is clear who filed it. This is not legal advice.

Can I file by email?

An Einspruch must be in writing, electronic, or given on the record (AO § 357 (1)). That sentence alone does not tell you whether a plain email to your tax office is enough in your case. Use a channel the Finanzamt accepts, and keep proof.

Will a request for more time extend the Einspruch deadline?

No. AO § 109 covers tax-return filing deadlines and deadlines the tax office itself set. It does not extend this statutory appeal period.

Is this legal advice?

No. The template and the calculator are a writing aid. If a lot of money is at stake, talk to a tax adviser.

Got a tax assessment in the post?

Snap the letter or upload the PDF. On Guardian, Notenz can fill in the authority name from a saved letter; you add the date, file number and the rest, and check every line before you send. Your free account includes 3 letter readings. The reminder before the deadline is included with Guardian. No card needed to start.

Start free

This is a template, not legal advice. Check every detail before you send the letter. What your decision says comes first.

Sources

Related