Steuerbescheid
The Finanzamt's tax assessment notice.
§155 AO
The Steuerbescheid is the official notice in which the Finanzamt sets your tax for the year after processing the return. Compare it line by line with what you filed: changed amounts are explained in the Erläuterungen section. A Bescheid mailed abroad is deemed delivered one month after posting (§122 Abs. 2 AO); within Germany it is the fourth day. The one-month Einspruch period runs from that deemed date. For a non-resident, the Bescheid is also the key document for the home country: credit-method countries generally want proof of the German tax actually assessed and paid. Pay the amount by the due date shown and keep the Bescheid and payment record together.
Last reviewed: by Yann Lephay.