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Withdrawing a German tax objection — and why you would

An objection opens the notice UP ENTIRELY, not only at the point challenged: the authority deciding the objection must REEXAMINE THE MATTER IN FULL (§ 367(2) sentence 1 AO). The notice may therefore also be amended TO THE OBJECTOR'S DISADVANTAGE — but only where they have been INFORMED of that possibility with reasons and given an opportunity to comment (sentence 2). That notice is the signal: the objection may be withdrawn up to NOTIFICATION OF THE DECISION (§ 362(1) sentence 1 AO), and the original assessment then stands as it was.

Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 15 min

This content is part of the path: Challenging a tax assessment and deferring payment· Step 8 of 8· Last step of the path

Deadlines

Withdrawal: up to NOTIFICATION of the decision on the objection
§ 362(1) sentence 1 AO — not up to the decision being made, but up to its notification
After the warning of an adverse decision: use the opportunity to comment, or withdraw
§ 367(2) sentence 2 AO makes both possible, and the period for it follows from the warning itself
Form: as for the objection itself
§ 362(1) sentence 2 AO applies § 357(1) and (2) AO correspondingly — in writing, electronically or orally on the record

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • The contested notice: type of tax, period, date
  • The objection letter and the date it was received
  • The tax office's warning of an adverse decision, if there is one
  • A comparison: possible gain against the announced disadvantage
  • For a limited withdrawal: identification of the tax bases concerned
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 lodged an objection and receives a warning of an adverse decision — the announcement that the outcome could go against them (§ 367(2) sentence 2 AO)
  • Anyone who no longer wishes to pursue their objection for other reasons: withdrawal is possible up to notification of the decision and requires no reasons (§ 362(1) sentence 1 AO)
  • Anyone wishing to give up only PART, where tax bases may matter for a mutual agreement or arbitration procedure: a withdrawal limited to that is then possible (§ 362(1a) AO)
  • NO LONGER possible once the decision on the objection has been notified — after that the only route is litigation
  • Anyone wanting instead to SUPPLEMENT, EXTEND or NARROW the objection uses the ELSTER procedure provided for that, not this one
  • Anyone assuming the tax office will look only at the point raised: § 367(2) sentence 1 AO says the opposite

Worked example

Katharina Pohl objects to a disallowed business expense

The notice had refused an item worth a few hundred euros, and Katharina objects in time. Two months later the tax office writes that, on reexamining the matter, it takes issue with ANOTHER item that the original notice had left untouched, and that the decision could therefore go against her. That is not overreach but the statute: the authority deciding the objection must reexamine the matter in full (§ 367(2) sentence 1 AO), and it may amend the notice to the objector's disadvantage WHERE it has informed them of that possibility with reasons and given them an opportunity to comment (sentence 2). The warning is thus both the alert and the precondition. Katharina does the arithmetic: the point in dispute is worth less than the tax office's new challenge would cost. She withdraws the objection through ELSTER — possible up to notification of the decision on the objection (§ 362(1) sentence 1 AO). Withdrawal results in the LOSS of the objection lodged (§ 362(2) sentence 1 AO): the original notice stands unchanged, with the disallowed item but without the new one. Had she waited, the adverse change would have become part of the decision and withdrawal would have come too late.

How to fill it in, step by step

  1. Read the tax office's warning carefully: a warning of an adverse decision must give REASONS and offer you an opportunity to comment (§ 367(2) sentence 2 AO).
  2. Set the outcomes side by side: what the objection can gain at best, against what the announced adverse change would cost.
  3. Consider whether a COMMENT might change the authority's mind — the warning expressly opens that route before a decision is taken.
  4. Check the timing: withdrawal is possible only up to NOTIFICATION of the decision on the objection (§ 362(1) sentence 1 AO).
  5. Where tax bases may matter for a mutual agreement or arbitration procedure, consider the withdrawal LIMITED to those (§ 362(1a) AO).
  6. Log in to Mein ELSTER and select the withdrawal of an objection.
  7. Identify the objection withdrawn unambiguously: type of tax, period, date of the notice challenged.
  8. Note that withdrawal results in the loss of the objection lodged (§ 362(2) sentence 1 AO) — the notice thereby becomes final in its original form.
  9. Check separately whether an amendment provision applies: withdrawal concerns the objection, not every later possibility of correction.

Good to know

  • FULL REEXAMINATION is the price of objecting: the matter is reexamined in full (§ 367(2) sentence 1 AO), not merely at the point raised.
  • An adverse decision is tied to a form that protects the taxpayer: a warning WITH REASONS and an opportunity to comment (§ 367(2) sentence 2 AO). Without both, no decision to their disadvantage may be taken.
  • A formal decision on the objection is needed only to the extent the authority DOES NOT ALLOW it (§ 367(2) sentence 3 AO) — a partial success therefore needs no formal decision.
  • The authority may decide in ADVANCE on parts of the objection where expedient, and must then state which parts are not to become final (§ 367(2a) AO).
  • Pending objections concerning a question of law already decided by the Court of Justice of the European Union, the Federal Constitutional Court or the Federal Fiscal Court may be rejected by GENERAL ORDER; the period for bringing an action then ends one year after notification (§ 367(2b) AO).
  • Withdrawal has the same form requirements as the objection itself: § 362(1) sentence 2 AO refers to § 357(1) and (2) AO.
  • Where the withdrawal's invalidity is asserted subsequently, § 110(3) AO applies correspondingly (§ 362(2) sentence 2 AO).
  • Withdrawal removes the objection, not the notice: it leaves the contested act standing in its original form.

Common mistakes

  • Assuming the tax office will look only at the item challenged. It must reexamine the matter in full (§ 367(2) sentence 1 AO).
  • Treating the warning of an adverse decision as a threat without basis. It is the statutory PRECONDITION for any decision to your disadvantage (§ 367(2) sentence 2 AO).
  • Trying to withdraw after the decision has been notified. Withdrawal is possible only up to that point (§ 362(1) sentence 1 AO).
  • Letting the opportunity to comment pass unused. It sits alongside withdrawal and may be cheaper.
  • Treating withdrawal as an amendment of the notice. It results in the loss of the objection lodged (§ 362(2) sentence 1 AO); the notice remains in its original form.
  • Withdrawing everything in mutual agreement and arbitration cases where a limited withdrawal would do (§ 362(1a) AO).
  • Expecting every partial success to produce a formal decision on the objection. One is needed only to the extent the objection is not allowed (§ 367(2) sentence 3 AO).

Frequently asked questions

Can my objection make things worse?

Yes. The tax authority must reexamine the matter in full, and the notice may also be amended to the objector's disadvantage — where they have been informed of the possibility of an adverse decision with reasons and given an opportunity to comment (§ 367(2) sentences 1 and 2 AO).

By when can I withdraw?

Up to notification of the decision on the objection (§ 362(1) sentence 1 AO).

What does withdrawal achieve?

It results in the loss of the objection lodged (§ 362(2) sentence 1 AO). The contested notice therefore remains in its original form.

In what form do I withdraw?

As for the objection itself: § 362(1) sentence 2 AO applies § 357(1) and (2) AO correspondingly — in writing, electronically or orally on the record.

Can I withdraw only part of it?

Where tax bases may matter for a mutual agreement or arbitration procedure under a treaty within § 2 AO, the objection may be withdrawn limited to those (§ 362(1a) AO).

What if the tax office partly allows my objection?

A formal decision on the objection is needed only to the extent the authority does not allow it (§ 367(2) sentence 3 AO). It may also decide in advance on parts where that is expedient (subsection 2a).

Go further

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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.