Finanzamt letter types A–Z: what each German tax office letter means

Which letter type do you have?

Find the bold subject line (Betreff) and compare it with the second column. The date that counts is the one in your letter, or the one you work out from it.

How do you read the deadlines?

• Objection period (_Einspruchsfrist_): for decisions such as an assessment notice, one month after notification (§ 355 (1) AO). If the letter lacks correct instructions on legal remedies, the limit is one year (§ 356 AO).
• Date in the letter: requests, hearings and reminders set their own date („bis zum …“). You can ask for an extension, in some cases even after the date (§ 109 (1) AO).
• Day of notification: within Germany the fourth day after posting, abroad one month after posting, unless the letter arrived later or not at all (§ 122 (2) AO). A deadline ending on a Saturday, Sunday or public holiday ends on the next working day (§ 108 (3) AO); the Federal Fiscal Court applies this to the day of notification too (judgment of 14 October 2003, IX R 68/98).
• Payment does not wait: an objection does not stop collection of the tax (§ 361 (1) AO).

• Worked example: German tax deadlines and deemed delivery.
• First estimate: the German tax deadline calculator, non-binding, so check every date against your letter.
• Which office handles VAT for businesses from your country: the Finanzamt finder.
• Based outside the EU and the EEA? The tax office can ask you to name an authorised recipient in Germany (§ 123 AO); more in Authorised recipient for the German tax office.

Anforderung von Belegen (request for documents or information)

• In the subject line: Anforderung von Unterlagen or Belegen (request for documents or receipts), Auskunftsersuchen (request for information), Vorlage (presentation).
• What it is: you must give the information the tax office needs to establish the facts (§ 93 (1) AO) and, on request, present books, records and business papers (§ 97 (1) AO). The request must say what it is about (§ 93 (2) AO).
• Deadline: the date in the letter. Without answers, the tax office must estimate the tax base (§ 162 (2) AO).

1. 01List what is asked for, item by item.
2. 02Reply in German and quote your tax number (Steuernummer). For documents in another language, a translation can be required (§ 87 (2) AO).
3. 03Need more time? Ask before the date (§ 109 (1) AO).

Anhörung (hearing before a decision)

• In the subject line: Anhörung (hearing), often with Gelegenheit zur Stellungnahme (opportunity to comment).
• What it is: before a decision against you, the tax office should let you comment on the facts, especially if it plans to depart substantially from your return to your disadvantage (§ 91 (1) AO).
• Deadline: the date in the letter. The decision comes afterwards as a notice, with its own objection period (§ 355 (1) AO).

1. 01Read which figures the tax office wants to change, and why.
2. 02Reply with facts and documents before the date. It is your chance to clear up a misunderstanding before the notice is issued.
3. 03Need more time? Ask before the date (§ 109 (1) AO).

Bescheid (tax assessment notice)

• In the subject line: Bescheid für 2025 über Umsatzsteuer (VAT assessment notice for 2025), Festsetzung (assessment), geändert (amended), Vorbehalt der Nachprüfung (subject to review).
• What it is: it sets your tax by type and amount, names who owes it and tells you which remedy is available, within what period and where (§ 157 (1) AO).
• Deadline: objection within one month after notification (§ 355 (1) AO), in writing or electronically to the office that issued the notice; a wrong label does no harm (§ 357 (1) AO). The payment date is stated separately.

1. 01Note the day of notification, the end of the objection period and the payment date.
2. 02Compare the figures with your return. Differences are usually explained in the notes (Erläuterungen).
3. 03An objection does not stop payment; you can apply for suspension (Aussetzung der Vollziehung, § 361 (2) AO). Ask a tax adviser before you object.

Bescheinigung über die steuerliche Erfassung (old marketplace certificate)

• On the paper: Bescheinigung über die steuerliche Erfassung (certificate of registration for tax purposes), with a validity period; applied for on form USt 1 TJ.
• What it was: from 1 January 2019, online marketplaces had to keep records on their sellers under § 22f UStG as then in force. On application, the tax office confirmed in this paper that a seller was registered for VAT, as proof for the marketplace, valid until 31 December 2021 at the latest (Federal Ministry of Finance, letter of 28 January 2019, III C 5 - S 7420/19/10002 :002).
• Deadline: none. There is nothing to answer.
• What applies today: the Annual Tax Act 2020 (Jahressteuergesetz 2020, BGBl. I 2020 p. 3096) rewrote the rule for sales after 30 June 2021 (§ 27 (34) UStG). Marketplaces now record, among other things, your VAT identification number (USt-IdNr.) (§ 22f (1) sentence 1 no. 3 UStG). Marketplace sellers based outside the EU and the EEA must name an authorised recipient in Germany when they apply for VAT registration (§ 22f (1) sentence 2 UStG).

1. 01Keep old papers of this kind with your records; they no longer serve as proof.
2. 02Check that your marketplace account shows your current VAT ID.
3. 03What the marketplace records today, and when you name an authorised recipient: section 22f for marketplace sellers.
4. 04Questions about your registration go to the tax office responsible for you; the Finanzamt finder shows which one.

Erinnerung (reminder to file a return)

• In the subject line: Erinnerung (reminder), Aufforderung zur Abgabe (request to file), Umsatzsteuer-Voranmeldung (advance VAT return).
• What it is: the tax office is waiting for a return. Anyone it asks to file must do so (§ 149 (1) AO). A reminder on its own sets no tax.
• Deadline: the date in the reminder. If nothing comes, the tax office can set a late filing surcharge (§ 152 AO), estimate the tax (§ 162 AO) or, after a written warning with a reasonable period (§ 332 (1) AO), set a penalty payment of up to €25,000 each time (§ 329 AO).

1. 01File the missing return before the date in the letter.
2. 02If you cannot, ask for an extension before the date (§ 109 (1) AO).
3. 03If you think you do not have to file, reply and explain why.

Mahnung (payment reminder)

• In the subject line: Mahnung (payment reminder), Zahlungserinnerung (reminder to pay), Vollstreckung (enforcement).
• What it is: a tax is overdue. As a rule, the tax office should send a reminder with one week to pay before enforcement begins (§ 259 AO). Late payment surcharges are usually added (§ 240 AO).
• Deadline: as a rule one week. A reminder sets no new tax; if the amount itself is wrong, that is a matter for the original notice and its objection period.

1. 01Compare the amount with the original notice and your bank statements.
2. 02Pay within the week, quoting your tax number and the reference in the letter.
3. 03Already paid? Send proof. Cannot pay in full? Contact the tax office before the week is over.

Prüfungsanordnung (tax audit order)

• In the subject line: Prüfungsanordnung (tax audit order), Außenprüfung (tax audit), Prüfungsbeginn (start of the audit).
• What it is: it sets the scope of a tax audit and includes instructions on legal remedies (§ 196 AO). It must reach you a reasonable time before the audit, with the start date and the auditors’ names, unless that would endanger the audit (§ 197 (1) AO). It can ask for records within a reasonable period (§ 197 (3) AO).
• Deadline: objection within one month after notification (§ 355 (1) AO). The start date and any date for documents are in the order.

1. 01Tell your tax adviser at once and note the start date.
2. 02If the date does not work for important reasons, apply to move it (§ 197 (2) AO).
3. 03Prepare the documents and data the order asks for.

Säumniszuschlag (late payment surcharge)

• In the subject line: Säumniszuschlag (late payment surcharge), Rückstand (arrears); usually in the payment part of a letter.
• What it is: if a tax is not paid by its due date: 1 % of the overdue tax, rounded down to the nearest €50, for each month or part of a month (§ 240 (1) AO). Not charged for a delay of up to three days, with one exception (§ 240 (3) AO).
• Deadline: the surcharge arises by law, without a notice (§ 218 (1) AO). If you disagree, the tax office decides by a statement notice (Abrechnungsbescheid, § 218 (2) AO).

1. 01Compare the due date with the day your payment reached the tax office.
2. 02Pay the surcharge together with the tax.
3. 03If you think it is wrong, write to the tax office and explain why.

Schätzungsbescheid (estimated tax assessment)

• In the subject line: Schätzung (estimate), geschätzt (estimated); often together with a Verspätungszuschlag.
• What it is: if the tax office cannot establish the tax base, it must estimate it (§ 162 (1) AO), for example when returns or records are missing (§ 162 (2) AO). Your duty to file remains (§ 149 (1) AO).
• Deadline: objection within one month after notification (§ 355 (1) AO).

1. 01Prepare the missing return at once.
2. 02Object within the month and send the return with it. The tax office can set you a date for facts and evidence; anything later is not taken into account (§ 364b AO).
3. 03The objection does not stop payment (§ 361 (1) AO). Ask a tax adviser about suspension (§ 361 (2) AO).

Verspätungszuschlag (late filing surcharge)

• In the subject line: Verspätungszuschlag (late filing surcharge), nicht fristgemäß (not on time).
• What it is: the tax office can set it if a return comes late or not at all; it does not if you credibly show the delay was excusable (§ 152 (1) AO). For annual returns not filed within 14 months after the end of the calendar year, it must, with exceptions (§ 152 (2) and (3) AO).
• Amount: for annual returns 0.25 % of the tax less advance payments and deductions, at least €25 per month or part of a month (§ 152 (5) AO). For advance VAT returns, the office weighs the length and frequency of the delay and the tax (§ 152 (8) AO). At most €25,000 (§ 152 (10) AO).
• Deadline: objection within one month after notification (§ 355 (1) AO).

1. 01Check the months counted, from the filing deadline to the day your return arrived.
2. 02If the delay was excusable, explain why within the objection period.
3. 03In future, file on time or ask for an extension before the deadline (§ 109 (1) AO).

Vorauszahlungsbescheid (notice of advance payments)

• In the subject line: Vorauszahlungsbescheid or Festsetzung der Vorauszahlungen (notice of advance payments), with dates such as 10.03.
• What it is: income tax advance payments are due on 10 March, 10 June, 10 September and 10 December, as set by notice (§ 37 (1) and (3) EStG); the same applies to corporation tax (§ 31 (1) KStG). The notice is always subject to review; you can apply for a change at any time (§ 164 (1) and (2) AO).
• VAT is different: you work out the advance payment yourself in the advance VAT return, due by the tenth day after each period (§ 18 (1) UStG).
• Deadline: the payment dates in the notice; objection within one month after notification (§ 355 (1) AO).

1. 01Enter the payment dates in your calendar.
2. 02If your income has fallen, apply for lower advance payments and give reasons (§ 164 (2) AO).
3. 03Quote your tax number with every payment.

Zinsbescheid (interest notice)

• In the subject line: Zinsen zur Umsatzsteuer (interest on VAT), Festsetzung von Zinsen (setting of interest), Nachzahlungszinsen (interest on back payments).
• What it is: a difference from the assessment of income, corporation, VAT or trade tax bears interest from 15 months after the end of the year in which the tax arose (§ 233a (1) and (2) AO). Since 1 January 2019 the rate is 0.15 % a month, that is 1.8 % a year (§ 238 (1a) AO), for full months only. Refunds can bear interest too (§ 233a (3) AO).
• Deadline: objection within one month after notification (§ 355 (1) AO). Interest is usually set together with the assessment notice (§ 233a (4) AO).

1. 01Check the start date and the months counted.
2. 02If the tax itself is wrong, object to the assessment notice; if it changes, the interest changes too (§ 233a (5) AO).
3. 03Pay by the date in the notice.

How PortoDoc solves it

1. 01Address: You sign up and get your postal address in Ahrensburg near Hamburg with your personal PD number. It is a delivery address for letters, not a business, registered-office or imprint address.
2. 02Naming us: You sign the power of attorney that includes § 123 AO. Under “For the tax office”, your account shows exactly what to enter. You name PortoDoc to the tax office yourself, for example in the VAT registration form.
3. 03Scan: The tax office writes to us. We scan each letter and you get a notification. The letter appears in your account as a PDF.
4. 04AI summary: Every plan includes an English AI translation; depending on your plan, you also get an AI summary: non-binding aids, not tax advice; the original letter counts.
5. 05Your reply: You or your tax adviser reply to the tax office. We do not file returns, give tax advice or monitor deadlines.

PortoDoc is operated by Postuvio UG (haftungsbeschränkt), Am Tiergarten 10-12, 22926 Ahrensburg, Germany. Letters arrive in Ahrensburg (Schleswig-Holstein); data is stored on servers in the EU (Hetzner, Finland).

Common questions