Skip to content

Calculators Forms Courses Paths Countries Compare Pricing

Search the site

☰

Search Calculators Forms Courses Paths Countries Compare Pricing About ActioFin My account

Home
Courses
Objections, deadlines and deferral with German tax offices
Challenging an assessment: objection deadline, form and suspension of enforcement

Module 120 min2419 wordsFree — no account

Challenging an assessment: objection deadline, form and suspension of enforcement

The lesson45
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 332 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

A notice is handed to the post within Germany on 2 June and arrives on 3 June. When is it deemed notified?

on 2 June, the day it was postedon 3 June, the day it actually arrivedon 6 June, the fourth day after posting

Question 2 of 5

Question 2 of 5

From when does the objection period run against your own VAT advance return that shows tax payable?

from the day the return reaches the tax officefrom notification of a notice about the returnit does not run, because one cannot challenge one's own return

Question 3 of 5

Question 3 of 5

The notice contains no instruction on remedies. How long may an objection be lodged?

one month from notification, as alwaysone year from notificationwithout any time limit

Question 4 of 5

Question 4 of 5

A business owner objects to an additional payment and does not pay. What applies without any further application?

payment is deferred until the objection is decidedthe payment remains due, and late-payment surcharges arise if it is not paidthe tax office must suspend enforcement of its own motion

Question 5 of 5

Question 5 of 5

The tax office gives reasoned notice that it may change the assessment for the worse. Until when can the objection be withdrawn?

until the original objection period expiresuntil the decision on the objection is notifiednot at all once the warning has been given

Back to the programme Module 2 — nextGetting more time: filing extensions, deferral, interest and advance payments

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

Dated official sourcesevery rate cites its text and the date it was read

Complete result, freenever truncated, never blurred, no account

You approve, you filenothing is signed or submitted in your name

Finance in action — calculators, courses and form guides for small businesses, each country in its own language.

contact@actiofin.com

Content

Calculators Forms Courses Paths Countries Compare

The site

Pricing About ActioFin My account

Legal

Legal notice Privacy policy Terms of use Terms of sale

Report an error on a page — an outdated source gets corrected, and the correction is dated.© ActioFin