Error in the final tax notice: file an amendment application

Against a tax notice you can file an objection within one month. If the deadline has passed, the notice is final, but not always definitive. With new facts, obvious inaccuracies or provisional notes, the notice can still be amended afterwards.

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Your chances of getting your money back

If facts or evidence become known to the tax office afterwards that lead to a lower tax, the notice can be amended even after the objection deadline has passed (§ 173 AO), provided you are not grossly at fault.

Obvious inaccuracies (writing, calculation or similar errors) can be corrected at any time (§ 129 AO). If the notice is under a provisional or reservation note, an amendment is also possible.

What you should do now

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1. Check the notice
Is the notice under a reservation of subsequent review or a provisional note? Then an amendment is easier.
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2. Clarify the amendment ground
Is it about new facts, an obvious error or a provisional point? The path depends on that.
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3. File the application
File a justified amendment application with the tax office and attach evidence.
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4. Note the deadlines
There are limits for amendments too (assessment limitation). So act promptly.

How to spot the scam

You give up because the objection deadline has passed, although an amendment would be possible.
An obvious writing/calculation error remains uncorrected.
You miss the assessment limitation for a possible amendment.

Frequently asked questions

Can I still amend a tax notice after the objection deadline has passed?

Under certain circumstances, yes. If facts become known to the tax office afterwards that lead to a lower tax, an amendment is possible (§ 173 AO) if you are not grossly at fault. Provisional notes and obvious errors also allow amendments.

What are obvious inaccuracies?

Writing, calculation or similar mechanical errors that are readily recognizable. The tax office can correct such errors at any time (§ 129 AO), regardless of whether the objection deadline has passed.

How do I file the application?

With a justified amendment application to the tax office in which you set out the amendment ground (new fact, error, provisional status) and attach evidence. Note the limits of assessment limitation and act promptly.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.