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

Extension of the Notification Presumption from 2025

From 01.01.2025, 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 objection period 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 objection period begins on the fourth day after dispatch.

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

Was ist ein income tax assessment notice?

The income tax assessment notice is an official letter from the tax office.

It shows the result of your tax return and contains all important information about your tax.

This includes, for example:

• the assessed income tax
• the period (tax year)
• a possible refund or additional payment

How is the tax assessment notice created?

The tax office reviews your tax return and decides on this basis:

• whether your details are accepted.
• whether a refund is due.
• or whether you need to pay additional tax.

→ The result is recorded in the tax assessment notice.

Why is the notice important?

The income tax assessment notice is legally binding.

This means:

• It applies as soon as it has been communicated to you.
• Changes are only possible if you lodge an objection.

Simply explained

The tax assessment notice shows you exactly:

→ Will you get money back or do you have to pay more?

Example

• You paid too much income tax during the year
  → You will receive a tax refund
• You paid too little tax
  → You must make an additional payment

In summary

• The income tax assessment notice is the result of your tax return
• It is issued by the tax office and is binding
• It shows whether you will get money back or have to pay more

Was ist ein income tax assessment notice?

Which tax assessment notice is valid: paper or digital?

After processing your tax return, you will receive your tax assessment either by post (paper assessment) or digitally for retrieval.

Both versions are legally equivalent and binding.

Tax assessment by post

The paper assessment will be sent to you by post.

→ It is an official tax assessment and legally binding.

The digital tax assessment

Alternatively, the tax assessment can also be provided to you digitally (also referred to as a "DIVA assessment").

→ The digital tax assessment is also an official and legally binding assessment with the same effect as the paper assessment.

Important difference: Display in Lohnsteuer kompakt

In Lohnsteuer kompakt, so-called assessment data is displayed.

• This contains only selected information from the tax assessment
• It is used solely for the automatic comparison with your calculation

→ The display in Lohnsteuer kompakt is not a tax assessment and not legally binding.

What applies in case of doubt?

In the event of discrepancies between:

• the data in Lohnsteuer kompakt
• and your tax assessment

→ The official tax assessment from the tax office (paper or digital) is always decisive.

In summary

• Paper and digital tax assessments are legally equivalent
• Both are binding
• The display in Lohnsteuer kompakt is not an official assessment
• In case of differences, the tax assessment from the tax office always counts

Which tax assessment notice is valid: paper or digital?

Receive tax assessment by post: How to object to digital delivery

Many taxpayers will now receive their tax assessment electronically via ELSTER instead of by post. If you still wish to receive a paper notice from the tax office, you can object to the electronic notification.

The relevant function is now available directly in the ELSTER portal. This is based on the new regulation for electronic notification according to § 122a AO. The obligation originally planned for 2026 has now been postponed to 2027.

What does "digital delivery" actually mean?

The tax assessment is not sent by email but is made available for retrieval in the ELSTER portal.

If you wish to avoid this, you can apply for permanent postal delivery.

Instructions: Deactivate digital delivery in ELSTER

Step 1: Log in to ELSTER

Log in to your ELSTER account.

Then open the section:

„Forms and Services“ → „Manage Electronic Notifications“

Step 2: Select „Apply for permanent postal notification“

In the „Manage Electronic Notifications“ section, click on:

„Apply for permanent postal notification“

This informs the tax office that tax assessments and other correspondence should be sent by post in future.

Step 3: Read the information and confirm the application

ELSTER will now display several notes on delivery and the legal consequences.

Then tick the box:

„I hereby apply for all notices and other correspondence to be sent to me permanently by post in the future.“

Then click on:

„Next page“

Step 4: Check and submit details

On the summary page, check your selection again.

Then click on:

„Submit“

After successful transmission, you will receive a dispatch confirmation with a transfer ticket.

Step 5: Check the setting

After successful application, the button will now appear in the „Manage Electronic Notifications“ section:

„Revoke permanent postal notification“

This indicates that postal delivery has been activated.

Receive tax assessment by post: How to object to digital delivery

Understanding the tax assessment notice: How to read the explanations correctly!

Each tax assessment notice includes explanations where the tax office clarifies its decisions. You will find these directly under the tax calculation in the section "Explanations of the assessment".

Why are the explanations important?

If your tax assessment differs from your tax return, the reason is usually stated in this section.

Here you will find out, for example:

• which costs (e.g. work-related expenses or special expenses) were not recognised
• whether amounts have been reduced or changed

→ The explanations are the most important clue to understand discrepancies.

Note: Often difficult to understand

The texts often consist of standard phrases and are not always easy to understand. One reason for this:

• The tax office has only limited space for explanations.

→ Therefore, the explanations are often brief and general.

What can you do?

• compare your details with the tax assessment
• check the explanations carefully
• contact your tax office if necessary and ask specific questions

→ A quick enquiry can often provide clarity.

Important note

In rare cases, the data displayed in Lohnsteuer kompakt may differ from your tax assessment.

→ Always check the explanations in the official tax assessment (paper or digital).

Understanding the tax assessment notice: How to read the explanations correctly!

When is a tax assessment notice provisional?

Check whether your tax assessment notice was issued provisionally.

A provisional tax assessment means that certain points have not yet been finally decided and may be changed later.

Where can you find the note?

The so-called provisional notes are usually found in the explanation section of your tax assessment notice (often in the section with notes or explanations).

What does “provisional” mean in concrete terms?

With a provisional note, the tax office specifies that individual points in the notice remain open.

→ These points can be changed later – even after the notice has already been issued.

Why is a notice issued provisionally?

In most cases, the reason is an unresolved legal situation.

This means:

• A tax issue has not yet been fully clarified.
• A procedure is, for example, pending in court.

→ Once a decision has been made, your tax assessment can be adjusted accordingly.

What does this mean for you?

• You do not need to lodge an objection for these points to secure your rights.
• Changes will be made automatically later when the legal situation is clarified.

When is a tax assessment notice provisional?

What should I do with the tax assessment notice?

Keep your tax assessment notice safe.

It is an important proof of your income and may be required by:

• authorities
• banks or financial institutions
• applications (e.g. funding or social benefits)

Special note: subject to review

If your tax assessment notice is subject to review, it means:

→ The tax office can review and amend the notice at a later date.

In this case, you should:

• keep all receipts and documents related to your tax return
• be able to present them if required

In summary

• Always keep your tax assessment notice safe
• serves as important proof
• if subject to review, additionally secure all documents

What should I do with the tax assessment notice?