What is a Steuerbescheid?
Tax assessment notice.
The Finanzamt’s official decision on your tax year — you have one month to object.
Definition
A Steuerbescheid is the Finanzamt’s binding decision on your income tax for a specific year. It shows your declared income, deductions, calculated tax, withholdings already paid, and the resulting refund (Erstattung) or payment owed (Nachzahlung). Under § 355 AO, you have exactly one month to object.
Who sends it
Your local Finanzamt — the branch listed on the letterhead. The Steuernummer and the tax year (Veranlagungszeitraum) are always at the top.
What it’s asking for
Either acceptance (do nothing, the amount will be refunded or debited), or a formal Einspruch (objection) within one month if you disagree. If you owe a Nachzahlung, pay by the stated due date.
Your deadline
How to respond
- Verify the tax year, Steuernummer, and that the Bescheid is addressed to you.
- Check the calculation against your tax return — compare declared income, deductions, and tax rate.
- If you agree, wait for the refund or pay the Nachzahlung by the due date.
- If you disagree, file an Einspruch in writing, citing the error and providing supporting documents.
- Keep the Bescheid — it’s your legal record of tax liability for the year.
If you ignore it
Once the one-month deadline passes, the Steuerbescheid becomes bestandskräftig (final). After that, you can only correct errors under narrow conditions (§§ 129, 172–175 AO). Unpaid Nachzahlungen accumulate Säumniszuschläge and escalate into Mahnung and enforcement.
Frequently asked questions
How do I file an Einspruch?
In writing, addressed to the Finanzamt that issued the Bescheid, citing the Steuernummer and tax year. You do not need a lawyer. Explain what you dispute and attach supporting documents. Email (if the Finanzamt accepts it), fax, or postal mail all count.
What if my Nachzahlung is too high to pay at once?
Request Ratenzahlung (installments) in writing from the Finanzamt. They typically approve if you offer a monthly amount that settles the debt within 6–12 months.
How does Aplet help with a Steuerbescheid?
Aplet translates the Bescheid into plain English, identifies the Finanzamt branch, highlights the deadline for Einspruch, states the refund or Nachzahlung amount, and explains the next step — all in under 60 seconds.
Can I amend a tax return after the Bescheid?
Only via Einspruch within the one-month window, or via the narrow correction paths in §§ 172–175 AO (e.g. new facts emerging later). An Einspruch is by far the simplest route.
What if I never filed a return and still received a Bescheid?
The Finanzamt can estimate your tax (Schätzungsbescheid) if you fail to file. These estimates are usually unfavourable. You can overturn them by filing the actual return within the Einspruch window.
Related letters
Get yours explained in 60 seconds
Aplet reads German Amtsdeutsch — the dense, formal bureaucratic register — and returns a plain-English summary with the sender, meaning, required action, deadline, and consequences of inaction.