Tax tip: Objection to the tax assessment

KIf the income tax assessment is issued, it is worth taking a closer look. If it deviates adversely from your own calculation, an objection should be examined. For example, if allowances or expenses were not taken into account.

With the objection, the decision is checked again as a whole, so it can also deteriorate. A simple amendment should therefore always be examined in which only the controversial point is looked at. This can be useful, for example, if only tax-reducing expenses (such as advertising expenses or special expenses) have simply been forgotten.

Note the deadline

The objection must be received by the tax office in writing within one month of receipt of the notification. The electronic form by email or via the tax portal “Mein Elster” is also possible. The objection procedure can be quite time-consuming. It is good if proceedings are already underway at the Federal Fiscal Court or the Federal Constitutional Court that deals with the same problem. Then it is sufficient to refer to the procedure in the objection, citing the file number and to request a suspension of the opposition proceedings. Then you can wait for the sample procedure and, if successful, you can benefit from it. You should also check whether the decision is not provisional because of this procedure. Then the tax office would change the decision after the end of the procedure.

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