When is a tax assessment notice considered delivered? - New deadlines from 2025

Extension of the Notification Presumption from 2025

From 1 January 2025, the notification period for tax assessments will be extended from three to four days. This applies to both postal and electronic tax assessments. The adjustment is due to longer postal delivery times as a result of the "Postal Law Modernisation Act".

Importance of the Notification Presumption

The day of delivery is crucial, as the period for lodging an appeal against the tax assessment begins from this date.

Notification Presumption in Detail

Previously, tax assessments were considered delivered three days after dispatch (§ 122 para. 2 no. 1 AO). From 2025, this period will be extended to four days to account for longer postal delivery times.

Does the extension also apply to electronic assessments?

Yes, the four days also apply to electronically delivered assessments, such as by email or via portals (§ 122 para. 2a AO). A three-day period was previously set here as well.

Weekends and Public Holidays

If the fourth day falls on a Saturday, Sunday or public holiday, the notification is postponed to the next working day (§ 108 para. 3 AO).

Implications for Taxpayers

From 2025, taxpayers must take the new four-day period into account. This applies to both postal and electronic assessments, as the appeal period begins on the fourth day after dispatch.