Lodge an objection correctly! These are the 3 golden rules!

You probably know the situation too: the tax assessment notice arrives in the post and you immediately have questions and uncertainties. Has the tax office taken all costs into account? Are there possibly back payments? Or does the tax assessment notice look okay at first glance, but new laws or rulings emerge?

Today we’ll tell you how you can submit your objection to the tax office in a legally secure manner.

Golden rule number 1: The deadline

The deadline for your objection is one month. But how is this period calculated? Does the period start from the date of the tax assessment notice or only when you receive it in the post? What happens if you receive the notice later? And what about public holidays or weekends?

Calculating the deadline can be complicated and lead to legal disputes.
Our advice: Simply take the date of the tax assessment notice as the starting point. Why do we recommend this? The tax office usually uses the date of the assessment notice plus three days for delivery before the deadline for the objection begins.

However, it is not uncommon for the tax assessment notice to be held at the tax office for longer before it is sent out. For example, it may have a date that is three weeks old. However, if you use the date of the notice as a basis, you only have just under a week left.
We have a little tip for this special case:

Do not throw the envelope away. There is usually a postmark on the envelope. This allows you to determine when the letter was posted by the tax office. If you have this proof, you can always prove that the notice is much older than the letter in case of doubt. It is best to make a scan of the notice together with the envelope on which the postmark can be seen.

Golden rule number 2: Submit an objection in writing

An objection must always be made in writing, not by telephone. The tax office only accepts written objections. The objection prevents the tax assessment from becoming legally binding, so the written form is crucial.

If you are unsure how to formulate your objection, please use our PepperPapers objections for each type of tax.

Simply fill in online, download and send!

Golden rule number 3: The right shipping method

The choice of delivery method is crucial to ensure that your objection reaches the tax office. There are several options: by post, by ELSTER, by fax, by e-mail or in person.

By post: This method is unsafe as you have no proof of dispatch if you use a simple letter. However, you can also protect yourself here by using registered mail or, even better, recorded delivery.

ELSTER: This digital method offers the advantage that you receive a confirmation of receipt. However, ELSTER is limited to 2000 characters for the justification. Our recommendation: Add your PepperPapers objection as an attachment and write in the justification field: “Reasons for objection see attachment.”

Fax: The fax offers a transmission report and is the most secure method alongside ELSTER. The fax report makes it immediately clear that your fax has been received by the recipient. You should at least see the recipient’s number and the number of pages in your fax report. Fax reports that show the first page of your objection are even better.

E-mail: Email is unsafe as you will not receive confirmation of receipt. Do not use this method unless you can prove receipt in another way.

Personal: This method is generally not necessary and can be avoided.

Golden rule number 3a: Remember “FFW”

To remember the three golden rules, just remember the abbreviation “FFW”: deadline, form, how.

Deadline: Calculate the deadline from the date of the tax assessment notice.

Form: Always submit the objection in writing.

How: Use a secure delivery method such as ELSTER or fax to receive a confirmation of receipt or by post with registered mail or registered mail return receipt requested.

With these golden rules, you are ideally equipped to submit your appeal against a tax assessment to the tax office in a legally secure manner. And you’ll avoid unnecessary legal disputes and protect your tax interests.

You can also watch our matching YouTube video! You can find it here: Tax office objection: Here’s how it works! I The 3 golden rules!