How many tax assessments are wrong? 2 out of 3 are wrong!

The Federal Ministry of Finance confirms once again: 2 out of 3 tax assessments are incorrect. Does the tax office then correct them automatically?
Published by Patricia Lederer 17.11.2022 um 18:00 Uhr

The Federal Ministry of Finance confirms once again: 2 out of 3 tax assessments are incorrect. Does the tax office then correct them automatically?

It’s the same every year: the Federal Ministry of Finance investigates how many tax assessments are correct and how many are incorrect. And every year with the same devastating result:

2 out of 3 tax assessments are incorrect.

The Federal Ministry of Finance confirms this in the current monthly report for September 2022. The report contains the annual “Statistics on objection processing in the tax offices”. The objection statistics show for the year 2021:

63.4 percent of all appeals lead to a correction of the tax assessment.

But how do taxpayers find out whether their tax assessment is incorrect? Does the tax office notice this on its own and correct the tax assessment automatically?

No. Taxpayers must check this themselves. As soon as the tax assessment differs from the tax return, it is the taxpayer’s responsibility to check this: What are the reasons, for which figures does the tax assessment say something different from the tax return?

An objection to the tax assessment must then be lodged. By lodging an objection, taxpayers ensure that the tax office re-examines the matter. The tax office then has two options:

Either it rejects the objection and rules in favor of the taxpayer. This happens in 63.4 percent of all cases. Or it insists that the tax assessment is incorrect and issues a decision on the objection.

Legal action can be taken against this so-called objection decision and the taxpayer can appeal to the tax court.

⬇️ Get your objection here ⬇️

Foto Patricia Lederer
Patricia Lederer
Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.
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