Taxes
Steuerbescheid
Tax assessment notice
Last updated: September 28, 2026
What does Steuerbescheid mean?
A Steuerbescheid is the Finanzamt's official decision on your tax return. It states your taxable income, the tax you owe and whether you get a refund or must pay more. A posted notice counts as delivered on the fourth day after posting, and from then you have one month to object (Einspruch) if something is wrong.
Key facts
| Deemed delivered | 4th day after posting (since 2025; it was 3 days before) |
| Objection deadline | 1 month after delivery (§355 AO) |
| Cost of objecting | Free |
| Refund paid to | The IBAN in your return |
What to do
- Compare it line by line with your return: income, work costs (Werbungskosten), special expenses and tax credits. Deductions the office cut are listed under Erläuterungen.
- Check the refund or payment (Erstattung or Nachzahlung) and the due date for any payment.
- If something is wrong, file an Einspruch within one month. It is free and can be done through ELSTER.
- Note whether it is issued 'unter dem Vorbehalt der Nachprüfung' (subject to review): the office can still change it later.
- Keep it: you need it for loans, some benefit applications and to check advance payments set for next year.
Worth knowing
The 4-day rule means the objection deadline usually runs a few days longer than one month from the date printed on the letter. If the letter arrived later than the fourth day, the actual arrival date counts; keep the envelope.
Frequently asked questions
How long do I have to object to a Steuerbescheid?
One month after it is delivered. A posted notice counts as delivered on the fourth day after posting, so the deadline runs one month from that day. The objection is free and can be filed through ELSTER or by letter.
What does Vorbehalt der Nachprüfung mean on a Steuerbescheid?
The assessment is provisional: the tax office can still review and change it, even after the objection period, until the regular assessment period ends. It also means you can ask for a correction yourself.
Read next
Sources
More German terms: taxes
Plain-English explanations of the words on your letters and forms.