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Objection against a German tax notice (Einspruch)

The Einspruch is the out-of-court remedy against administrative acts of the German tax authorities (§ 347(1) AO). It must be lodged within ONE MONTH of service of the act (§ 355(1) sentence 1 AO) — and it does NOT suspend enforcement: collection of the tax continues unless suspension is granted (§ 361(1) AO).

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 20 min

This content is part of the path: Challenging a tax assessment and deferring payment· Step 6 of 8· Next step: Applying to defer a German tax debt (Stundung)

Deadlines

One month after SERVICE of the administrative act
§ 355(1) sentence 1 AO — service is not the date printed on the notice
For a self-assessment return: one month after its RECEIPT by the tax authority
In the cases of § 168 sentence 2 AO, one month after the consent becomes known (§ 355(1) sentence 2 AO)
The application to suspend enforcement: as early as possible
The objection alone does not stop collection (§ 361(1) AO); until suspension is granted the tax stays due

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • The contested notice, with its tax number and the date of service
  • For a self-assessment return: the date it was received by the tax office
  • The grounds of the objection
  • Documents supporting those grounds
  • Details for the application to suspend enforcement, where it is combined
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone who has received an administrative act in tax matters to which the Fiscal Code applies (§ 347(1) sentence 1 number 1 AO)
  • Anyone who filed a SELF-ASSESSMENT return and wants to challenge it — a preliminary VAT return, an annual VAT return or a wage tax return: here the period runs from the RECEIPT of that return by the tax authority (§ 355(1) sentence 2 AO)
  • Anyone who receives no decision on the merits of an application within a reasonable period and without notification of an adequate reason: the objection is available then too (§ 347(1) sentence 2 AO)
  • Anyone who also wants to stop the disputed tax being collected: the application to suspend enforcement can be combined with the objection — ELSTER provides for both in one form
  • Not available in criminal and administrative-fine proceedings: Part Seven of the Fiscal Code does not apply to them (§ 347(3) AO)

Worked example

Markus Thaler receives a VAT assessment he believes is wrong

The notice is dated 3 March 2026 and is served on him on 6 March 2026. The one-month objection period runs from SERVICE, not from the date on the notice (§ 355(1) sentence 1 AO) — so 6 March is what counts. Markus lodges his objection through ELSTER on 20 March. That does not defer the disputed tax: under § 361(1) AO the objection does not suspend enforcement, and collection continues. So he combines it, as the ELSTER form expressly allows, with an application to suspend enforcement. That suspension SHALL be granted where there are serious doubts about the legality of the act, or where enforcement would be an unreasonable hardship not required by overriding public interest (§ 361(2) sentence 2 AO). Had Markus instead wanted to challenge his own preliminary VAT return, the period would run not from any service but from the receipt of that return by the tax office (§ 355(1) sentence 2 AO).

How to fill it in, step by step

  1. Establish the deadline: one month from service of the administrative act, or for a self-assessment return from its receipt by the tax authority (§ 355(1) AO).
  2. Check that an objection is available at all — it is against administrative acts in tax matters, and also against inaction on an application (§ 347(1) AO).
  3. Sign in to Mein ELSTER and select „Einspruch einreichen inkl. Aussetzung der Vollziehung“.
  4. Identify the act being challenged and make clear who is lodging the objection — the statute asks for no more (§ 357(1) sentence 2 AO).
  5. Enter the grounds and attach the necessary documents; ELSTER provides for both in the same operation.
  6. Where collection is a burden, combine an application to suspend enforcement with it (§ 361(2) AO).
  7. Transmit the objection electronically — § 357(1) sentence 1 AO allows written, electronic or recorded-in-person form.

Good to know

  • An incorrect designation of the objection does no harm, and it suffices that WHO lodged it is apparent from it (§ 357(1) sentences 2 and 3 AO). The form requirements are deliberately low.
  • The objection against INACTION is a door of its own: where no decision on the merits is made on an application for an administrative act within a reasonable period and without notification of an adequate reason, the objection is available (§ 347(1) sentence 2 AO).
  • Suspension SHALL be granted on application where there are serious doubts about the legality of the act, or where enforcement would be an unreasonable hardship not required by overriding public interest (§ 361(2) sentence 2 AO).
  • Where the act has already been enforced, LIFTING the enforcement takes the place of suspending it (§ 361(2) sentence 3 AO).
  • For tax assessments the suspension is limited to the assessed tax, less creditable withholding amounts, creditable corporation tax and assessed advance payments — unless more is needed to avert substantial disadvantage (§ 361(2) sentence 4 AO).
  • Suspension may be made conditional on the provision of security (§ 361(2) sentence 5 AO).

Common mistakes

  • Counting the month from the DATE on the notice. It runs from its SERVICE (§ 355(1) sentence 1 AO) — two different moments.
  • Waiting for a service on your own self-assessment return. There is none: the period runs from the RECEIPT of the return by the tax authority (§ 355(1) sentence 2 AO).
  • Treating the objection as a deferral. It expressly does NOT suspend enforcement and in particular does not stop collection of the tax (§ 361(1) AO) — late-payment consequences keep running.
  • Forgetting the application to suspend enforcement, or filing it too late. ELSTER lets you combine it with the objection; without it the disputed tax stays due.
  • Not lodging at all out of worry about the right form. § 357(1) AO allows written, electronic or recorded form, and an incorrect designation does no harm.
  • Trying a Fiscal Code objection in criminal or fine proceedings: Part Seven does not apply to them (§ 347(3) AO).

Frequently asked questions

How long do I have?

One month after service of the administrative act (§ 355(1) sentence 1 AO). Where the objection is against a self-assessment return, the period runs from its receipt by the tax authority, and in the cases of § 168 sentence 2 AO from when the consent becomes known (§ 355(1) sentence 2 AO).

Must I pay the disputed tax anyway?

As a rule yes. Lodging an objection does not suspend enforcement of the contested act and in particular does not stop collection of the tax (§ 361(1) AO). Only a suspension of enforcement changes that.

When is suspension of enforcement granted?

On application it SHALL be granted where there are serious doubts about the legality of the contested act, or where enforcement would be an unreasonable hardship not required by overriding public interest (§ 361(2) sentence 2 AO). It may be made conditional on security.

In what form do I lodge the objection?

In writing, electronically or recorded in person (§ 357(1) sentence 1 AO). It suffices that who lodged it is apparent; an incorrect designation does no harm.

The tax office is not deciding on my application — what can I do?

The objection is also available where it is claimed that no decision on the merits has been made on an application for an administrative act within a reasonable period and without notification of an adequate reason (§ 347(1) sentence 2 AO).

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.