German tax deadline calculator: when a letter counts as notified and when the objection period ends

How the calculator works

• Day of notification: within Germany, the fourth day after the letter was posted; abroad, one month after it was posted (§ 122 (2) no. 1 and 2 AO). One month means the day with the same number in the next month; if that month is shorter, its last day (§ 108 (1) AO with § 188 (2) and (3) BGB). Example: posted on 31 January → 28 February (29 February in a leap year).
• Weekends and public holidays: if the day falls on a Saturday, Sunday or public holiday, the next working day counts (§ 108 (3) AO). The Federal Fiscal Court applies this to the day of notification as well (judgment of 14 October 2003, IX R 68/98), and the tax authorities apply it to both the four-day and the one-month rule (OFD Cottbus, order of 14 January 2004).
• Which holidays: the calculator knows the nine public holidays that apply in all of Germany, but not holidays of a single federal state or abroad. According to the OFD order, the holiday law at the recipient's place matters for the day of notification, and at the tax office's seat for the end of the objection period. If such a day falls on the notification day or on the last day of the deadline, the deadline may end later.
• Objection period: one month after the day of notification (§ 355 (1) sentence 1 AO), again moved to the next working day if needed. The rules behind it are in the guide German tax deadlines and deemed delivery.
• Exception: if the letter arrived later, the day it actually arrived counts; if it never arrived, it does not count as notified. In case of doubt, the authority must prove when the letter arrived (§ 122 (2) AO). What the different letters mean is in Finanzamt letter types A–Z.
• Authorised recipient: if you have named an authorised recipient in Germany, letters go to a German address and the four-day rule applies. More in the guide Authorised recipient.

Common questions