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Taxes

Einspruch

Objection (tax and court)

Last updated: September 28, 2026

What does Einspruch mean?

An Einspruch is a formal objection. You use it against decisions of the Finanzamt and the Familienkasse, such as a Steuerbescheid or a Kindergeld decision, within one month and free of charge. Against a court's Vollstreckungsbescheid (enforcement order) the Einspruch deadline is only two weeks.

Key facts

Against tax and Kindergeld decisions1 month after delivery (§355 AO)
Against a Vollstreckungsbescheid2 weeks after service (§339 ZPO)
CostFree at the tax office
Not to be confused withWiderspruch, the objection against most other authorities

What to do

  • Write that you object: 'Hiermit lege ich Einspruch gegen den Bescheid vom [date] ein.' Name the notice and your tax number or Kindergeld number.
  • Explain what is wrong and attach proof. You can file first and send the reasons later to secure the deadline.
  • Submit it through ELSTER, by letter or by fax. Keep proof of the date.
  • If the office agrees, you get a corrected notice. If not, it issues an Einspruchsentscheidung, which can be taken to the tax court.

Worth knowing

Kindergeld is paid under tax law, so objections to Familienkasse decisions are an Einspruch, not a Widerspruch. Using the wrong word does not invalidate your objection, but meeting the deadline is essential.

Frequently asked questions

What is the difference between Einspruch and Widerspruch?

Both are objections. Einspruch is used against tax office and Familienkasse decisions and against court enforcement orders; Widerspruch is used against most other authorities, such as the Jobcenter or Wohngeld office, and against a court payment order (Mahnbescheid).

Does an Einspruch cost money?

No. An objection to the tax office is free. Only if you later go to the tax court do court fees apply.

Read next

Sources

More German terms: taxes

Plain-English explanations of the words on your letters and forms.