Appeal against the tax assessment

If the tax authority has issued a tax assessment notice, an objection is the only legal remedy available to challenge the tax assessment.
Practice shows that it is advisable and worthwhile to take the route of an objection procedure in the event of ambiguities and doubts as to the correctness of the tax assessment, thereby calling on the tax authorities to self-monitor their decision.

The legislator has stipulated a special formal procedure for the objection procedure, which is regulated conclusively in the Fiscal Code.
The chances of an objection being successful therefore depend on compliance with the statutory procedural regulations, for example, adherence to the one-month objection period and the formal requirements.
The correct wording of the objection to the tax assessment notice also plays a key role in ensuring effective and comprehensive legal action.

Our tax law experts are very familiar with the objection procedure.
We ensure that an objection to the tax assessment is lodged in due form and time and, if necessary, combine this with a separate application for suspension of enforcement in order to suspend the continuing payment obligation for the duration of the objection proceedings.
At the same time, we also regularly request the disclosure of the tax documents to the tax authorities, e.g. in order to be able to inspect evidence, valuation documents, calculation bases or expert opinions.

In order to avoid lengthy legal disputes from the outset, we request a discussion of the factual and legal status – in support of the objection procedure, which is generally designed to be written.
The aim is to clarify the disputed factual or legal issue in a personal meeting with the tax authorities by mutual agreement or at least to reach an understanding that is acceptable to all parties involved.

Important to know: An objection to a tax assessment always automatically leads to the tax matter being reopened in its entirety, meaning that the tax authority will re-examine the case in its entirety.
An appeal against the tax assessment therefore always entails the risk that the contested tax assessment will be amended to the disadvantage of the appellant, i.e. a higher tax will be assessed than before the appeal proceedings.
Such an “exacerbating decision” by the tax authority must be avoided in terms of procedural tactics.