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Tax Notice

Administrative act on the assessed tax.

With the tax notice, the tax office assesses the tax and communicates an additional payment or a refund. An objection can be filed against it within one month. Notices can be issued subject to review or on a provisional basis.

The relevant statutes

§ 155 AO

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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.