Got a letter from the German tax office? How to read it

Where do you find what on the letter?

The table is a guide, not a rule: tax offices use different layouts. These are the German words you will usually see, and where they usually are:

The deadline runs from notification (Bekanntgabe), not from the day you read the letter. A written decision sent by post counts as notified on the fourth day after it was posted within Germany, or one month after it was posted abroad; this does not apply if it did not arrive, or arrived later (§ 122 (2) AO). More in the guide German tax deadlines and deemed delivery (Zugangsfiktion).

Which types of letters are common?

The subject line (Betreff) and the first paragraph usually tell you which type of letter you have. These five are common:

• Steuerbescheid

  Tax assessment notice

  Sets your tax, for example for a year. It comes in writing or electronically, states the tax by type and amount and who owes it, and includes instructions on which legal remedy is available, within what period and with which authority (§ 157 (1) AO). You can object within one month after notification (§ 355 (1) AO).

  § 157 AO · § 355 AO

• Erinnerung

  Reminder to file a return

  The tax office is still waiting for a tax return. If it does not arrive, the tax office can set a late filing surcharge (Verspätungszuschlag, § 152 AO), estimate your tax in an estimated assessment (Schätzungsbescheid, § 162 AO) and enforce filing with coercive measures such as a penalty payment (Zwangsgeld, § 328 AO). A single penalty payment may not exceed €25,000 (§ 329 AO).

  § 152 AO · § 162 AO · § 328 AO · § 329 AO

• Mahnung

  Payment reminder

  Tax is overdue. Before enforcement begins, the tax office should, as a rule, send a reminder with a payment period of one week (§ 259 AO). For each month or part of a month of late payment, a late payment surcharge (Säumniszuschlag) of 1 % of the overdue tax, rounded down to the nearest €50, is added (§ 240 (1) AO). It is not charged if you are no more than three days late, unless you pay in cash or by cheque (§ 240 (3) AO).

  § 259 AO · § 240 AO

• Auskunftsersuchen, Anforderung von Unterlagen

  Request for information or documents

  You must give the tax office the information it needs to establish facts relevant for taxation (§ 93 (1) AO). The request must say what the information is about (§ 93 (2) AO). On request, you must present books, records, business papers and other documents (§ 97 (1) AO). You must help to establish the facts; for facts abroad, you must clarify them and obtain the evidence yourself (§ 90 AO).

  § 93 AO · § 97 (1) AO · § 90 AO

• Prüfungsanordnung

  Tax audit order

  Announces a tax audit (Außenprüfung) and sets its scope. It comes in writing or electronically, with instructions on legal remedies (§ 196 AO). The order, the expected start date and the names of the auditors must reach you a reasonable time before the audit begins, unless this would endanger the purpose of the audit (§ 197 (1) AO). If you show important reasons, you can apply to move the start date (§ 197 (2) AO).

  § 196 AO · § 197 AO

If you live outside the EU and the EEA, or your company is based there, one more letter can come: a request to name an authorised recipient (Empfangsbevollmächtigter) in Germany within a reasonable period. If you name nobody, a letter counts as delivered one month after posting, unless it is established that it arrived later or not at all (§ 123 AO). What that means and how to respond: Authorised recipient for the German tax office.

What should you do next?

1. 01Note the date. Write down the date of the letter and work out the notification day: for post within Germany, the fourth day after posting (§ 122 (2) AO).
2. 02Identify the type. Read the subject line and the first paragraph: assessment notice, reminder to file, payment reminder, request or audit order?
3. 03Check amount and due date. Look for the amount and „Bitte zahlen Sie bis …“. An objection does not on its own stop collection of the tax (§ 361 (1) AO).
4. 04Enter the deadline in your own calendar. For an objection, that is one month after notification (§ 355 (1) AO); for a request, the date given in the letter. You (or your tax adviser) check every deadline yourself.
5. 05Quote your tax number. Put the tax number (Steuernummer) on every reply and every payment.
6. 06Ask a tax adviser if in doubt. Especially before you object, or if an amount looks wrong. This guide is general information, not tax advice.
7. 07Reply in German. The official language is German (§ 87 (1) AO). If you send documents in another language, the tax office can ask for a translation (§ 87 (2) AO).

AI aids with PortoDoc: every plan includes an English AI translation; depending on your plan, you also get an AI summary: aids, not tax advice; the original letter counts. From the Business plan, an AI deadline hint marks possible deadlines: also a non-binding aid, and you (or your tax adviser) check every deadline yourself. How this looks with a real tax assessment notice is described in our blog article on understanding a German tax assessment.

Real letter or scam?

Check first, then pay: if a letter looks odd, check it like this:

• Compare the sender, the tax number and the bank details with the details on the tax office's official website.
• Look up the phone number on that website yourself, and call the tax office if you are unsure.
• Do not ignore a surprising demand. It can be real: if returns are missing, the tax office may estimate the tax (§ 162 AO).

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).

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