Schätzungsbescheid

Schätzungsbescheid in English: the Finanzamt estimated your taxes because nothing was filed

A Schätzungsbescheid (also written Schaetzungsbescheid or Schatzungsbescheid) is a tax notice where the Finanzamt has estimated your income, usually because you filed no return. It is a real notice that you must pay by its date, and you still owe the return (§ 149 AO). Within one month of delivery, file an objection and then the real return, which normally replaces the estimate.

Last reviewed: 2026-11-02

How to recognise it

It usually looks like any other tax notice, with the title "Bescheid für 2024 über ...". The difference is in the explanations. The official sample has a block called "Erläuterungen zur Schätzung". You may also see the word "geschätzt" or a reference to § 162 AO. That rule says the office must estimate when it cannot determine the figures, for example when you give no information or cannot show your books.

The estimate is a judgement based on what the office has: earlier years, reported VAT, similar businesses. It is often higher than the real figure, but not always. An estimate below the real figure does not help you either. You still owe a correct return, and knowingly staying silent about higher income can become a criminal tax matter (§ 370 AO).

Worked example: one month, step by step

The office estimates a GmbH's taxable income for 2024 at EUR 80,000. Its real profit was EUR 30,000. The notice is dated Monday 16 November 2026.

Deadline. The fourth day after posting is Friday 20 November. One month later is Sunday 20 December, so the last day is Monday 21 December 2026.
Amounts. Estimated tax: corporate income tax EUR 12,000 plus solidarity surcharge EUR 660, so EUR 12,660 in total. Based on the real profit: EUR 4,500 plus EUR 247.50, so EUR 4,747.50. The estimate costs EUR 7,912.50 too much unless you act.
Today: send the objection. One line is enough, with the words "Einspruch", the notice date and the Steuernummer, plus "Die Steuererklärung reiche ich nach" (I will submit the return later).
Same message: apply for suspension of the excess payment (Aussetzung der Vollziehung). Without it the notice stays payable. Late-payment surcharges of 1% per started month on EUR 12,650 (EUR 12,660 rounded down to the nearest EUR 50) are EUR 126.50 per month, and surcharges already incurred generally stay even if the tax later falls (§ 240 AO).
Next weeks: prepare the books, then the annual statements, then the return. If you cannot finish, tell the office when the return will come. The office can set a final date, and later facts may be ignored (§ 364b AO).
After filing: the office replaces the estimate with a new notice. Check it, because it has a new one-month deadline. The tax can also go up if your real profit was higher.

The month has passed. Is it too late?

Not always, but your options shrink. Check these in order.

Look for "Vorbehalt der Nachprüfung"

If the notice says "Der Bescheid ergeht nach § 164 Abs. 1 AO unter dem Vorbehalt der Nachprüfung", you can still ask for a change at any time while the note applies (§ 164 AO). Check the first page of your notice for this sentence. File the return with a short request. This is the easiest route.

Check how delivery really happened

If the letter arrived later than the fourth day, the real date counts (§ 122 AO). If the part on your remedy is missing or wrong, you have one year (§ 356 AO). Keep the envelope.

Missed the deadline without fault

Wiedereinsetzung (reinstatement) needs a real obstacle, such as serious illness. You apply within one month after it ends and at most one year after the missed date (§ 110 AO). Not being able to read German is, by itself, normally not accepted as such an obstacle.

New facts (§ 173 AO)

A final notice can change in your favour only if you are not grossly at fault that the facts came late. Courts usually treat not filing despite a duty or a request as gross fault. So this route rarely helps after an estimate.

Waiver (Erlass, § 227 AO)

The office may waive amounts if collecting them would be unfair in the individual case. This is rare and needs good reasons. Speak to a tax advisor before relying on it.

What it costs on top of the tax

Verspätungszuschlag (late-filing surcharge). 0.25% of the tax after advance payments, at least EUR 25, for each started month of delay (§ 152 AO). For returns from 2025 on, it is mandatory if 14 months after the end of the tax year have passed, with some exceptions, such as tax of zero. For 2024 the limit is 16 months. Before that point it is up to the office.
A separate example, for the 2025 return of a GmbH without an advisor. It was due 31 July 2026. If an estimated notice takes effect on 20 November 2026, that is four started months, and the office may set a surcharge. On estimated tax of EUR 12,000 that is EUR 30 per month, EUR 120 in total. If the real tax is EUR 4,500, the minimum of EUR 25 per month applies, EUR 100 in total. The surcharge falls with the tax, but not below the minimum (§ 152 AO).
Zwangsgeld (coercive fine). The duty to file remains after the estimate, so the office can still threaten a fine.
Other deadlines. A GmbH that has not filed tax returns has often not filed its annual accounts either. That is a separate matter with the Bundesamt für Justiz.

Several years behind: how far back does it go?

The office can generally assess tax for four years. For a return that was required but not filed, the period starts at the end of the year you file, and at the latest at the end of the third year after the tax arose (§§ 169, 170 AO). Example: tax for 2020 with no return filed. The four years start at the end of 2023 and end on 31 December 2027. If tax was recklessly understated the period is five years, and if evaded ten years.

Deadlines for recent years, for reference. Returns for 2024 were due 31 July 2025, or 30 April 2026 if prepared by a tax advisor. Returns for 2025 were due 31 July 2026, or are due 1 March 2027 if prepared by a tax advisor, because 28 February 2027 is a Sunday. A later return is still better than none.

If you have earned income for years and told the office nothing, speak to a tax advisor or tax lawyer before you file anything. Filing late is far better than not filing. But the rules on correcting your own past omissions (Selbstanzeige, § 371 AO) are strict and depend on the order of events. An advisor can check this for you in confidence.

What our software covers, and what it does not

Direct filing for the years 2023 to 2025: corporate income tax, trade tax and annual VAT at EUR 50 each, and income tax for sole traders at EUR 50. The Anlage EÜR (cash-basis profit calculation) comes with the bookkeeping and EÜR plan at EUR 99 per month, which also includes the tax returns of one assessment period per 12 months.
A GmbH or UG also needs annual financial statements: the first is free, once per account, and later ones cost from EUR 250 by size class. The E-Bilanz costs EUR 20 per year. The company files the statements with the Unternehmensregister itself, using the filing file the software creates.
Preparation and checks are free. If you also need to catch up on your books, bookkeeping alone starts at EUR 95 per month; the full package from EUR 125 per month includes the returns of one assessment period per 12 months. The free trial does not include filing.
The objection form is free. You need the company's own ELSTER certificate.
There is no special path for an estimate. The route is simply to file the real return. Some special tax situations cannot be filed directly; the return page names them and gives the reason.
Years before 2023 are outside direct filing. For those, a tax advisor is the right call.
The software gives no individual advice and does not represent you before the tax office. A personal income tax return of a GmbH shareholder is not included. A freelancer with a simple income tax case should also compare apps built for freelancers, such as Accountable or Norman, on their current scope and prices.

Frequently asked questions

The Finanzamt estimated my taxes in Germany. Do I have to pay?

Yes, by the date on the notice, unless the office suspends payment or defers it. The estimate is a valid notice. File an objection, and ask for suspension of the part you do not owe, with your real figures as soon as you have them.

My Schätzungsbescheid is lower than the real tax. Can I keep quiet?

No. The duty to file stays after an estimate, under § 149 AO. If you know the real income is higher and say nothing, this can be tax evasion. Speak to an advisor and file.

My GmbH got a Schätzungsbescheid. Do I need the annual accounts first?

In practice yes. The corporate income tax return builds on annual statements and the E-Bilanz. Start with the objection today, then the statements, then the returns. The Bundesamt für Justiz filing is a separate matter.

I missed my GmbH tax return for 3 years. Where do I start?

With the oldest open deadline: any notice still within its month gets an objection today. Then collect bank statements and invoices, and rebuild the books year by year, oldest first. If you have unreported income, see a tax advisor before filing.

Is a Schätzungsbescheid a fine?

No. It is a tax assessment based on estimated figures, not a penalty. Fines and surcharges are separate items, although a late-filing surcharge often appears on the same notice.

Will filing the real return alone fix it?

Only if you file in time or the notice is still open. To be safe, write "Einspruch" in your message within the month. A return sent without that word can be treated differently, and suspension of payment needs an objection.

Primary sources and scope

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