Assessment Limitation Period
Period within which taxes may be assessed.
After the assessment period expires, the tax office may no longer assess or change a tax. The period is normally four years; for reckless tax reduction or tax evasion it is longer. Certain events suspend its expiry.
The relevant statutes
§ 169 AO
What you can do now
The app creates the right letter with the correct statutes for you, free of charge and without signing up.
Related terms
General explanation for self-help, not legal advice (RDG). Individual cases may differ: if in doubt, contact a consumer advice center or a lawyer.