Einspruch against the Finanzamt in English: how to object to a German tax notice

How to count the deadline

The date on the notice is not the start. First find the day it counts as delivered (Bekanntgabe). Then add one month. If either result falls on a Saturday, Sunday or public holiday, it moves to the next working day (§ 108 AO). Holidays differ by federal state.

Rules that change the result

• The letter arrived later than the fourth day: then the real day counts, and if there is doubt the tax office must prove delivery (§ 122 AO). Keep the envelope and note the date you received it.
• Formal delivery with a certificate (Zustellungsurkunde): the delivery date counts, not the fourth day.
• VAT advance return (Umsatzsteuer-Voranmeldung): you file this yourself, so the month runs from the day your filing reaches the office (§ 355 AO).
• The Rechtsbehelfsbelehrung (the part explaining your remedy) is missing or wrong: you have one year from delivery instead of one month (§ 356 AO).
• You missed the month through no fault of your own, for example a serious illness: apply for Wiedereinsetzung (reinstatement) within one month after the obstacle ends, and at most one year after the missed date. File the objection at the same time (§ 110 AO). A representative's fault counts as your own.

Managing director abroad: does this change my deadline?

Often not, and this surprises many foreign owners. The one-month delivery rule depends on where the letter was posted to, not where you live. If the notice for your GmbH goes to the German company address, the fourth-day rule applies even if nobody opens that post for weeks. A director who is away is rarely "without fault" if the company has made no arrangement for its post. So set up scanning or forwarding, or name a tax advisor to receive the notices (§ 122 AO). With that authority in place, the notice normally goes to the advisor.

If the company has several directors, the office may deal with any one of them (§ 34 AO). If a notice really goes to your home abroad, the delivery date is one month after posting. A party with no residence or seat in Germany, the EU or the EEA can also be told to name a recipient in Germany. If it does not, a letter still counts as received one month after posting (§ 123 AO). A company with a UK, US, Indian or other non-EEA base should check this. Your own company address in Germany usually settles the question.

What to write: template in German, with English

The law asks only that it is clear who objects. A wrong label does no harm (§ 357 AO), but you should name the notice and, if possible, your reasons.

German text to copy: "An das Finanzamt [Ort]. Steuernummer [Nummer]. Einspruch gegen den Bescheid für [Jahr] über [Körperschaftsteuer und Solidaritätszuschlag] vom [Datum]. Hiermit lege ich für die [Firma] GmbH Einspruch ein. Begründung: [Grund, z. B. Die Vorauszahlungen von 12.000 EUR wurden nicht angerechnet. Der Kontoauszug liegt bei.] Ich beantrage die Aussetzung der Vollziehung in Höhe von [Betrag] EUR. Mit freundlichen Grüßen, [Name], Geschäftsführung".

In English: "To the tax office [place]. Tax number [number]. Objection to the notice for [year] on [corporate income tax and solidarity surcharge] dated [date]. I hereby object on behalf of [company] GmbH. Reason: [reason, for example: the advance payments of EUR 12,000 were not credited. The bank statement is attached.] I apply for suspension of payment of EUR [amount]." Send the German version. English is allowed but brings translation risk (§ 87 AO).

No reasons yet? Write "Die Begründung reiche ich nach" (I will send the reasons later). This keeps the deadline. The office can then set a final date for your reasons, and anything sent after that date may be ignored (§ 364b AO). Treat that date seriously.

How to send it so it arrives in time

• It must reach the office by the end of the last day. Posting it on that day is too late.
• Send it to the office that issued the notice (§ 357 AO). An objection against a Gewerbesteuermessbescheid may also be handed in at the municipality that issues the trade tax notice.
• By ELSTER or tax software. According to the tax administration of North Rhine-Westphalia, the ELSTER contact form also works without prior registration. A handwritten signature is not required.
• By letter or fax, keeping the fax report or proof of delivery. An objection by phone is not possible.
• By plain e-mail: the Federal Fiscal Court has accepted this without a qualified signature where the office has opened an e-mail channel, but you must prove arrival if it is disputed. Use it only when the address is on the notice and you can get a reply.

Stopping the payment: Aussetzung der Vollziehung

Without a decision, the notice stays payable, and surcharges start after the due date. Aussetzung der Vollziehung (suspension of payment) must be requested. The office should grant it if there are serious doubts about the notice, or if paying would cause unfair hardship (§ 361 AO). It generally covers only the amount above your advance payments, and the office can ask for security. If it refuses, you can apply to the tax court (Finanzgericht).

If you lose in the end, the suspended amount costs 0.5% interest per full month, from the day the objection arrived until the suspension ends (§§ 237, 238 AO). Example: EUR 10,000 suspended for eight full months costs EUR 400. If you win, there is no such interest. A deferral (Stundung) is a different thing: it is for money you owe but cannot pay now.

What happens after you file

• The office re-examines the whole case, not only your point (§ 367 AO). There is no fixed time limit, and larger cases can take many months.
• The tax can also go up. The office must warn you first and give you the chance to respond. You can then withdraw the objection before a decision (§§ 362, 367 AO).
• If the office agrees, you get a new notice and no separate decision. Check that notice too, because it has its own deadline.
• If the office disagrees, you get an Einspruchsentscheidung (decision). You then have one month to go to the Finanzgericht (§ 47 FGO). At this point you should normally bring in a tax advisor or lawyer.
• Filing a corrected return is not an objection by itself. After a notice, the return alone does not protect your deadline, so label your message as Einspruch.

What our objection form does

In the tax module, the objection form covers notices for corporate income tax and its advance payments, the trade tax Messbescheid, annual VAT, VAT advance returns, income tax and its advance payments, corporate tax determinations and, with free text, other notices. You choose no suspension, full suspension or partial suspension. A later step can add reasons, extend or limit the objection, or withdraw it. The deadline calculator handles post in Germany, post abroad and ELSTER retrieval. All of this is free, with no fee per request.

The message is signed with the company's own ELSTER certificate and PIN, and you get a transfer ticket as proof. If you do not have a certificate yet, register early, because it arrives by post and this can take longer than your deadline. The screens are in English, and your reasons should be written in German. The form does not judge whether your objection will succeed and does not replace individual advice (StBerG). It also does not cover a municipal Gewerbesteuerbescheid, because that goes to the municipality.

When to use a tax advisor or lawyer

Bring in a Steuerberater or lawyer when the dispute concerns a legal question, after a tax audit, when a large sum is at stake, or when you receive a warning that the tax may go up. Ask whether the advisor takes a one-off mandate for a single objection. If time is short, file the short objection yourself first, then let the advisor add the reasons.

Frequently asked questions

What does Einspruch mean in English?

Objection. It is the formal way to challenge a decision of the tax office. German tax law uses this word, and you will see it in the Rechtsbehelfsbelehrung on every notice.

Is there an Einspruch template in English I can send?

Use the German template above and the English version for your own understanding. German is the official language. An English objection is not automatically invalid, but the office can ask for a translation and it may then affect whether you met the deadline.

Can I do an Einspruch on ELSTER?

Yes. ELSTER has an objection form and a contact form, and software can send the objection through ELSTER, as our tax module does. Keep the proof of transmission.

I got the notice 10 days ago and my deadline is close. Should I wait for my accountant?

No. Send one sentence now: "Hiermit lege ich gegen den Bescheid für [Jahr] vom [Datum], Steuernummer [Nummer], Einspruch ein. Die Begründung reiche ich nach." Your accountant can add the reasons later.

My UG's director lives in Dubai. Do we get an extra month?

Only if the notice was posted to an address abroad. A notice to the German address of the UG follows the normal fourth-day rule. Check the address line on the notice to know which rule applies.

Does an Einspruch cost money?

No. The federal finance ministry states that the procedure is free. You pay only if you hire an advisor, and interest may apply on a suspended amount if you lose. A case at the tax court has court fees.

Can the Einspruch make my tax higher?

Yes, because the office re-examines everything. It must warn you first. You can withdraw the objection then, and the old notice stands.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.

• § 355 AO: one-month objection deadline
• § 122 AO: delivery by post, in Germany and abroad
• § 122a AO: delivery through data retrieval
• § 123 AO: recipient in Germany
• § 108 AO: how deadlines are counted
• § 356 AO: missing remedy notice
• § 110 AO: reinstatement
• § 357 AO: form of the objection
• § 361 AO: suspension of payment
• § 237 AO: interest on suspended amounts
• § 367 AO: decision on the objection
• § 47 FGO: one month to file in court
• Objection channels, Finanzamt NRW
• Taxes from A to Z, Federal Ministry of Finance
• BFH III R 26/14: objection by plain e-mail, report in Betriebs-Berater