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.

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

The calculation in Lohnsteuer kompakt differs from my tax assessment notice. How is this possible?

The determination of the tax liability and any resulting tax refund or additional tax payment is made solely by the relevant tax office. If Lohnsteuer kompakt calculates a provisional tax liability, this is a non-binding estimate.

Lohnsteuer kompakt calculates the tax liability based on the data entered, using the applicable income tax laws and the calculation regulations contained therein, with the utmost care. As German tax legislation allows for a wide scope for interpretation, a correct prediction of the official tax assessment can never be entirely accurate in all cases. Therefore, the calculation may differ from the actual tax liability determined by the relevant tax office.

This may be particularly due to the fact that the tax office does not recognise expenses you have entered in our application. Since our programme assumes that the expenses you enter will also be accepted by the tax office, the calculation of the expected tax refund is also based on your entries. The tax office may not have recognised all expenses because necessary evidence was not submitted.

In case of doubt, it may be advisable to appeal against a tax assessment notice. The appeal must clearly state that you are appealing and against which notice. No justification is required.

The calculation in Lohnsteuer kompakt differs from my tax assessment notice. How is this possible?

Check your tax assessment notice

Even in the age of ELSTER, the tax assessment from the tax office can be incorrect. It is therefore important to check your tax assessment carefully to avoid losing money.

Whether you receive a refund of overpaid taxes or have to make additional payments is shown in the assessment table. You should check whether the amounts paid for income tax, church tax, and the solidarity surcharge match the data you submitted.

Before checking the calculation, you should definitely verify your personal data, including your bank details. It would be very annoying if your tax refund did not reach your account due to a typing error.

After the personal information, there is an overview of the tax calculation details. Check these points carefully as well.

Check your tax assessment notice

Please read the notes and explanations in the tax assessment notice!

Each tax assessment notice contains specific explanations, which mostly consist of standard texts and complex tax jargon. You will find the explanatory texts in the continuous text directly under the tax calculation under the heading "Explanation of the assessment".

If the tax assessment differs from the tax return, the tax office will indicate exactly there if certain work-related expenses or special expenses have not been recognised! It may also be helpful to call your tax office to find out which work-related expenses have not been recognised and why.

Please note that tax officials have a limited number of characters available to justify their decision.

In exceptional cases, the paper notice may differ from the electronic notice data. Alternatively, use the written notice. Check the explanatory texts in the original tax assessment notice.

Please read the notes and explanations in the tax assessment notice!

Which notice is valid? Paper or electronic?

Electronically, no tax assessment notice is retrieved via ELSTER. The tax authorities only provide the assessment data electronically.

The electronic tax assessment notice displayed by Lohnsteuer kompakt is therefore not an official notice. It is only intended to allow you to compare your notice electronically with the calculation from Lohnsteuer kompakt.

If in doubt, check the displayed data against those on the paper notice.

In exceptional cases, the paper notice may differ from the electronic assessment data. For example, it may happen that individual values are not transmitted or the ELSTER notice calculates differently in certain points.

Only the paper tax assessment notice sent to you by post is legally valid.

Which notice is valid? Paper or electronic?

When was an assessment notice issued on a provisional basis?

Check whether your tax assessment notice was issued on a provisional basis.

Usually, the individual provisional notes are found in the middle of the information text. With a provisional note, the tax office can specify that a certain part of the tax assessment can still be changed.

In most cases, the provisional status relates to a legal situation that is unclear and still needs to be clarified in court. If a ruling is made on this issue at some point, the notice can be amended retrospectively.

When was an assessment notice issued on a provisional basis?

What should I do with the notice of assessment?

Keep your tax assessment notice in a safe place.

The tax assessment notice serves as proof of your income and may be required by authorities or credit institutions. If your tax assessment notice is subject to review, please also keep all other documents.

What should I do with the notice of assessment?

What is an income tax assessment notice?

An income tax notice is an official document from the tax office that records the outcome of a taxpayer's income tax return. It includes details of the assessed income tax, the assessment period, and information on any possible tax refund or additional payment.

How is the notice issued?

The tax office reviews the information submitted in the tax return and issues the notice based on this. It informs the taxpayer whether the advance payments made were sufficient or if there is an outstanding amount. In the case of a refund, the corresponding amount is also shown in the income tax notice.

Administrative act and legal validity

Important: The income tax notice also constitutes an administrative act. It is issued to the taxpayer by the tax office and is legally binding unless an objection is lodged.

Simply put

The income tax notice clearly shows the taxpayer whether they will receive a refund or need to pay additional tax.

Example: If someone has paid too much income tax during the year, this will be noted in the notice, and the taxpayer will receive a refund. If the advance payments were too low, the notice will show the additional payment required.

What is an income tax assessment notice?

How do you defend yourself against a late payment surcharge?

The tax return must be submitted to the tax office within a legally specified period. For taxpayers without professional advice, this is usually 31 July of the following year. If you have tax advice, the deadline is extended. A late submission may incur a late fee. A distinction is made between discretionary and legally prescribed surcharges.

Late fees at the discretion of the tax office

The tax office may waive a late fee if the tax return is submitted within a certain grace period. This is usually 14 months, but may be longer in exceptional situations (e.g. pandemic-related regulations). The surcharge is applied in the event of a delay unless a plausible excuse is provided.

Example: If the 2024 tax return is submitted in August 2025 without an extension, the tax office may impose a surcharge. In the case of an excusable delay, such as illness, the surcharge may be waived.

Note: The tax office must consider factors such as the amount of the payment or previous delays. An objection is possible if the discretion of the tax office seems inappropriate.

Legally prescribed late fees

After a deadline has passed, the late fee is automatically due: it amounts to 0.25% of the assessed tax per month late, at least 25 Euro. In the case of tax refunds or 0 Euro assessments, the surcharge may be waived (§ 152 para. 3 AO).

Court rulings

In a case before the Münster Finance Court, a late fee was imposed even though a tax refund was due. The court ruled that the tax office must exercise its discretion properly and consider all relevant factors, such as the refund situation. The ruling became final (Ref. 4 K 2351/23).

Recommendations for action

If it is foreseeable that the tax return cannot be submitted on time, an application for an extension should be made early. If a surcharge is imposed despite a plausible excuse, an objection can be lodged.

How do you defend yourself against a late payment surcharge?

How is a subsequent correction made in the case of data submitted by third parties?

When processing tax returns, the tax office automatically incorporates many data that are digitally transmitted by employers and social security institutions (§ 93c AO). However, these data may be transmitted late or incorrectly, leading to erroneous tax assessments. In such cases, § 175b AO allows for a straightforward correction of tax assessments once the correct data are available.

Correction of incorrect data

If data from so-called reporting entities, such as employers, have been incorrectly transmitted, the tax office can subsequently amend the tax assessment. This also applies if the error was not caused by the taxpayer and the tax office had originally fully reviewed the case. The correction is made without restrictions as soon as the correct data are available.

Example: The Federal Fiscal Court (BFH) ruled in a case that a tax assessment may be amended under § 175b AO even if the error was due to the incomplete transmission of a payslip. Even if the taxpayer had correctly declared a severance payment, it was initially overlooked due to an incorrect payslip. Almost two years later, the tax office amended the assessment, which was confirmed by the BFH (BFH ruling of 20.2.2024, IX R 20/23).

Conclusion: The tax office can correct erroneous tax assessments at any time if they are based on incomplete or incorrect data transmitted by third parties. Taxpayers have no means of objecting to the amendment in such cases, even if the incorrect processing was not their fault.

How is a subsequent correction made in the case of data submitted by third parties?