The tax assessment is there – what to do?

The tax assessment is there – what to do?

The tax return was submitted – and after a mostly long waiting time – the tax assessment finally came. The control case (or control ball) is back on your playing field. What should I do?

1. First things first – and on page 1: the fixing. Simply compare the numbers there with those on your tax return (you can find them directly in the tax case under “tax assessment”). If there is no difference, you can almost sit back. Please only check the account details you have provided. Because if something is wrong with the IBAN, the tax refund cannot end up in your account. Otherwise, you’re done – and don’t need to read any further.
2. The basis of taxation then follows on your tax assessment notice. Here you can discover the first indications of deviations from your tax return (submitted) and the tax assessment (received). It will also help you with this and ultimately lead you to the different points.
3. Explanatory notes on the determination: Lots of incomprehensible text, lots of paragraphs. If you fight your way through, you will see how the tax office justifies deviations from your submitted tax return. There is also an indication of why the tax assessment is provisional in some respects. These are points that are still awaiting a ruling by the Supreme Court. The tax assessment will then be automatically adjusted later if there is a corresponding verdict – you don’t have to do anything for it.
4. Instructions on legal assistance: We can do that briefly here – you have the option of objecting to the tax assessment! Details in the next section.

File an appeal quickly

It’s a bit unfair: The tax office can take up to a year to process your submitted tax return without reason. However, you can only object to the tax assessment for a maximum of one month.

In principle, you should always file an objection if there are discrepancies between your tax return (submitted) and the tax assessment (received). Always do this in writing – and as described, always on time. The objection can be made informally, but it is better to use one of the numerous sample letters that this offers. If it should be very close: A punctual objection is sufficient for the time being – you can submit documents later if necessary.

But why should you object, you are only the small taxpayer against the big tax office? Well, the absolute smashing news is that about two out of every three appeals are SUCCESS.

Two more things: If you object – and the tax office (perhaps even rightly so) changes your tax assessment to your disadvantage, you can withdraw the objection – and everything stays the same. And: Unfortunately, filing an objection does not mean that you automatically do not have to make any additional tax payments that may be required. To avoid immediate additional payment, you still have to apply “suspension of execution”. Preferably together with the objection. Alternatively, you can also apply for a deferral of the tax liability.

And what happens if the tax office rejects the objection? Well, we live in a constitutional state. You can, of course, appeal against this decision before the Finance Court. By then at the latest, however, you should rely on professional help, for example from a lawyer.

What does that mean specifically for me?

Once the tax return has been submitted, you have to wait. How long – unfortunately nobody can tell you in advance. When the tax assessment is finally in, you should check it thoroughly and file an objection within one month if there are any discrepancies.