Einspruch
The formal objection against a tax assessment — one month.
An Einspruch is the free, formal objection against a Steuerbescheid. It must reach the Finanzamt within one month after the Bescheid is deemed delivered (§355 AO) — for a letter posted abroad, one month after posting, so roughly two months in total. It can be filed in writing or through ELSTER, and needs no special wording beyond identifying the Bescheid and saying you object; reasons can follow. The Finanzamt then reviews the whole assessment, which can in rare cases also change it to your disadvantage after a warning. After the deadline, the assessment becomes final and can only be changed under narrow correction rules. Objecting does not suspend payment; ask separately for Aussetzung der Vollziehung if needed.
Last reviewed: by Yann Lephay.