Module 120 min2419 wordsFree — no account
Challenging an assessment: objection deadline, form and suspension of enforcement
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 274 words · 3 min
Worked example
Suspension granted, objection lost
The electrician from the opening applies for suspension of the 6,400 € together with his objection and obtains it. Ten full months after the objection was received, it is rejected. The amount is divisible by 50; half a percent of it is 32 € a month, so 320 € for ten months. Without suspension and without payment, the late-payment surcharge of one percent per month or part month would have cost 64 € a month.
Practical case
When does the objection period end?
The tax office hands an income tax assessment to the post on Monday 9 March 2026; the notice bears that date. The business owner finds it in her mailbox on Wednesday 11 March. The notice contains a complete instruction on remedies. On which day does the objection period end, and which two tempting dates would be miscalculated?
Hint: First find the day on which the notice is deemed notified, then check whether earlier actual receipt changes anything.
Show the solution
The notice is sent by post within Germany and is therefore deemed notified on the fourth day after it was handed to the post (§ 122(2) no. 1 AO), which is Friday 13 March 2026. That the letter arrived on 11 March changes nothing, because only later receipt moves notification. The one-month period of § 355(1) sentence 1 AO ends at the close of the day in April carrying the same number (§ 188(2) BGB). 13 April 2026 is a Monday, so no shift under § 108(3) AO applies. 9 April, counted from the date on the notice, and 11 April, counted from actual receipt, would both be wrong.
Answer: Monday 13 April 2026
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