Steuerbescheid: How to Check and Appeal a German Tax Bill

Your Steuerbescheid has arrived, by post or in ELSTER, and it is full of codes, columns and German tax language. Before you file it away or pay what it says, take an hour to check it. This guide shows you what to look at, how to work out your objection deadline and how to file an Einspruch if something is wrong, step by step and in plain English.

"Steuerbescheid" and "Steuer" have been drawing a lot of searches in Germany this autumn, as notices for the previous tax year land in letterboxes and ELSTER inboxes. Whether you are an employee who filed for a refund, a freelancer with business income or an expat filing in Germany for the first time, the notice deserves a careful read. Tax offices process huge numbers of returns, and mistakes or unexplained changes do happen.

A quick note: this guide is general information about the German tax assessment process, not tax or legal advice. Rules can change, so check the latest guidance from your tax office (Finanzamt) and consider a tax adviser (Steuerberater) or, for employees, a wage tax help association (Lohnsteuerhilfeverein) if your case is complex.

What a Steuerbescheid is and why the date matters

The Steuerbescheid is the tax office's official decision on your tax return. It sets out the income the office has accepted, the deductions it has allowed, the tax due and whether you get a refund or need to pay more. It often also sets prepayments (Vorauszahlungen) for the coming year.

The notice becomes legally effective once it is deemed delivered, and that date starts your objection clock. This is where many people slip up, because the deemed delivery date is not the date printed on the notice and not necessarily the day it arrived.

How to work out your deadline

1. Find the posting date. Look for the date on the notice, which is usually the day it was posted, or the date it was made available in ELSTER.
2. Add four days. That gives you the deemed delivery date.
3. Add one month. The objection deadline ends on the same date one month later.
4. Check for weekends and holidays. If the last day is a Saturday, Sunday or public holiday, the deadline moves to the next working day.
5. Write it down. Put the deadline in your calendar, with a reminder a week earlier.

How to check your Steuerbescheid, section by section

Lay your tax return (or the ELSTER copy of it) next to the notice and work through it in order. It is easier with a highlighter and a cup of coffee.

1. Personal data

Check your name, address, tax number (Steuernummer), tax ID, marital status and, where relevant, children and religious affiliation. A wrong detail can affect your tax class or church tax, and it is easy to fix early.

2. Income figures

Compare every income figure against your own records: payslip summaries (Lohnsteuerbescheinigung) for employment income, your profit calculation for self-employed income, and statements for rental or investment income. Look out for transposed digits, missing income sources or amounts counted twice.

3. Deductions claimed vs accepted

This is often where differences hide. Go line by line through work-related expenses (Werbungskosten), business expenses, special expenses (Sonderausgaben) and extraordinary burdens (außergewöhnliche Belastungen). Note anything the office reduced or removed.

4. Explanations (Erläuterungen)

Near the end of the notice, the office explains where it deviated from your return. Read this section carefully. Sometimes the explanation is clear and correct. Sometimes it is a generic phrase that does not really tell you why something was cut, which is a good reason to ask or object.

5. The "vorläufig" notes

Some parts of a notice may be marked as provisional (vorläufig), often because a legal question is pending in the courts. Read these notes so you understand which points may still change later, and keep the notice safely in case they do.

6. Prepayments for next year

If the office has set prepayments (Vorauszahlungen), check whether they fit your expected income. Freelancers whose income has dropped may be able to ask for lower prepayments. If your income has risen, setting money aside now avoids a shock later.

A simple Steuerbescheid check template

Copy this table into a spreadsheet and fill in one row for every figure that differs between your return and the notice. The amounts below are made-up examples for illustration only.

Once the table is filled in, you can see at a glance whether there is anything worth disputing, and you already have the facts for your objection letter.

How to file an Einspruch

If you find a mistake or a cut you disagree with, an objection is the standard way to have the notice reviewed. It is free, and you do not need a lawyer to file one.

Ways to file

• Through ELSTER. Log in, choose the objection form and attach supporting documents. You get a record that it was sent.
• In writing. Send a signed letter to the tax office named on the notice. If you post it close to the deadline, keep proof of when you sent it.

What to include

1. Your details. Name, address and tax number.
2. The notice you are objecting to. Tax type, tax year and the date of the notice.
3. A clear statement. Say that you are filing an objection (Einspruch) against that notice.
4. Your reason. Explain which items you dispute and why, and what you think the correct figure is.
5. Evidence. Attach receipts, contracts, invoices or other documents that support your case.
6. Any payment request. If you want to suspend payment of the disputed amount, say so explicitly (see below).

A copyable objection outline

You can adapt this outline for a letter or the ELSTER free-text field. Write it in German if you can, or ask a tax adviser for help.

• Subject: Einspruch gegen den Einkommensteuerbescheid [year] vom [date], Steuernummer [number]
• Opening: I hereby object to the above tax assessment.
• Reason: The tax office did not accept [item] of [amount]. Attached are [documents], which show that [short explanation].
• Request: Please amend the assessment accordingly. I also apply to suspend payment of the disputed amount (Aussetzung der Vollziehung).
• Close: Date, name and signature (for a letter).

Paying while you object: Aussetzung der Vollziehung

Filing an objection does not, by itself, stop the payment due date on the notice. If you owe money and you dispute part of it, you can apply to suspend payment of the disputed amount, known as Aussetzung der Vollziehung. You can make this request in your objection or separately.

The undisputed part of the bill is still due as normal. If your objection is rejected, the suspended amount becomes payable, so keep that money set aside rather than spending it. Many freelancers keep a separate tax savings pot for exactly this kind of situation.

After you file

The tax office reviews your objection and may ask for more documents. Respond promptly and keep copies of everything. If the office agrees, it issues a corrected notice. If it partly agrees or disagrees, it explains its decision in writing. At that stage, it is wise to speak to a tax adviser about your options.

Whatever the outcome, use the experience to improve next year's return. Keep receipts in one folder through the year, note why each deduction is work-related, and write short explanations for unusual items when you file.

Frequently asked questions

The bottom line

A Steuerbescheid is worth an hour of your time. Work out your deadline using the four-day rule plus one month, check your personal data, income, deductions, explanations and prepayments, and record any differences in a simple table. If something is wrong, file a free Einspruch with a clear reason, and ask to suspend payment of any disputed amount.

Put the deadline in your calendar today. Even if everything turns out to be correct, you will finish knowing your tax position is right, and that peace of mind is well worth the effort.