I got a Steuerbescheid. Do I get money, and what if I disagree?

What is a Steuerbescheid?

It is the written decision of the Finanzamt on your income tax for one year (Einkommensteuerbescheid). It is an official act, and the rules of the German tax code (Abgabenordnung, AO) on notice and objection apply to it.

It is always in German, because the official language is German (§ 87 AO). If you did not live in Germany and filed with the Finanzamt of your employer's workplace, the decision comes from that office.

Erstattung or Nachzahlung: what does my result mean?

During the year your employer took wage tax from your pay. In the decision, the Finanzamt sets the real tax for the year and credits the wage tax already taken (§ 46 (2) Nr. 8 EStG).

If more was taken than the real tax, you get the difference back: Erstattung. If less was taken, you must pay the rest: Nachzahlung. Compare the decision with your return and read the explanations for any change the Finanzamt made.

When does the letter count as received?

German law does not ask when you really got the letter. It uses a fixed rule, called Bekanntgabefiktion (§ 122 (2) AO). From that day the deadline to object starts.

• Posted to an address in Germany: it counts as received on the fourth day after posting. This applies to letters posted after 31 December 2024. Before that it was the third day.
• Posted to an address abroad, for example in Romania, Bulgaria or Poland: it counts as received one month after posting. This did not change in 2025.
• Sent electronically: it counts on the fourth day after sending.
• If the letter never arrived, or arrived later, the rule does not apply. If there is doubt, the Finanzamt must prove that and when it arrived.

How long do I have to object?

One month after the letter counts as received (§ 355 AO). If the month ends on a Saturday, Sunday or public holiday, it ends on the next working day (§ 108 (3) AO).

The month only starts if the decision explains how to object, where and by when (Rechtsbehelfsbelehrung). If that explanation is missing or wrong, you can object within one year (§ 356 AO).

How do I write an Einspruch?

The law asks little. The objection must be in writing or electronic, and it must show who sent it. A wrong name for it does no harm (§ 357 AO). It goes to the Finanzamt that issued the decision.

1. Work out the last day: when the letter counts as received, plus one month.
2. Write in German. You can write the word Einspruch at the top.
3. Name the decision: the tax year, the date of the letter and your Steuernummer.
4. Say what you disagree with and why, and add proof, for example receipts or a certificate.
5. Put your name and address on it and send it to the Finanzamt that issued the decision. Keep a copy and proof of when you sent it.
6. If the decision says you must pay, pay by the date, or ask in the same letter for the payment to be suspended.

Do I have to pay while my Einspruch is open?

Yes. An objection does not stop the payment (§ 361 AO). You can ask the Finanzamt to suspend it (Aussetzung der Vollziehung), for example if there are serious doubts about the decision.

The Finanzamt looks at the whole case again. It may change it to your disadvantage, but only after it warns you with reasons and gives you a chance to reply (§ 367 AO). You can withdraw your objection until it decides (§ 362 AO).

I missed the deadline. Is it too late?

If you missed it through no fault of your own, you can apply for Wiedereinsetzung in den vorigen Stand (§ 110 AO). Apply within one month after the reason ends, and make the objection in the same time. After one year this is no longer possible.

The safest way is to work out the deadline on the day the letter comes, and to act well before it.

Do I get interest on my refund?

Possibly. A refund earns interest of 0.15 % per full month, from a start date set by law (§ 233a and § 238 AO). For the Corona years the start was moved later. Interest runs until the decision takes effect, only full months count, and the amount it is worked out on is rounded down to a multiple of 50 €.

How long does the Finanzamt take, and what may it ask?

No German law sets a deadline for the Finanzamt to decide on your return. The Polish government page powroty.gov.pl says it takes at least six months from filing to payment. That is an estimate from Poland, not a German rule.

The same page says German offices often ask for proof of your income at home in the same year. Answer every letter by the date it gives. The office that confirms your home income is ANAF in Romania, НАП (NRA) in Bulgaria and the urząd skarbowy in Poland.

What Geldback does after your decision

Geldback explains in general terms what a Steuerbescheid says and how its deadlines are counted. The decision goes to you, never to Geldback, and any refund goes to your own account.

Geldback does not represent you, write or send an Einspruch, ask for a payment to be suspended, or talk to the Finanzamt. For that, a Steuerberater or a Lohnsteuerhilfeverein can act for you.