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Finanzamt München, du 4 September 2026

Income tax assessment

Your income tax assessment (Einkommensteuerbescheid) for 2025 from Finanzamt München.

Objection (Einspruch)

26 days left

until Thursday 8 October

§ 355 Abs. 1 AO · Einspruch

How this date was calculated
  1. 04 Sept 2026assumption

    Es wird angenommen, dass das Schreiben am Tag des Bescheiddatums zur Post gegeben bzw. abgesendet wurde.

  2. 08 Sept 2026

    Ein per Post oder elektronisch übermittelter Bescheid gilt am vierten Tag nach Aufgabe zur Post als bekannt gegeben (seit 01.01.2025).

    § 122 Abs. 2 Nr. 1 AO

  3. 09 Sept 2026

    Der Tag des Ereignisses zählt nicht mit. Die Frist beginnt am Folgetag.

    § 187 Abs. 1 BGB

  4. 08 Oct 2026

    Eine Frist von 1 Monat endet mit Ablauf des Tages, der dem Ereignistag der Zahl nach entspricht.

    § 188 Abs. 2 BGB

How to file it

In writing or electronically via ELSTER to the Finanzamt that issued the notice. A reason is not required to meet the deadline; it can follow later.

Does it pause payment? No. Filing an Einspruch does not pause the payment (§ 361 Abs. 1 AO). You must separately request Aussetzung der Vollziehung (§ 361 Abs. 2 AO).

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What they want from you

The Finanzamt has calculated your 2025 income tax and finds that you still owe 1,284.00 EUR. The amount is due on 12 October 2026. The letter also explains how to object (Einspruch) if you think the calculation is wrong.

Do this

  1. 1Compare the figures with your tax return and your Lohnsteuerbescheinigung.
  2. 2Pay 1,284.00 EUR by 12 October 2026 using the Steuernummer as reference, or request Aussetzung der Vollziehung if you object.
  3. 3File an Einspruch via ELSTER before the deadline shown above if anything looks wrong. A reason can follow later.

If you do nothing

If you do not pay by the due date, a late-payment surcharge of 1 % per month is added (§ 240 AO). If you do not object within the deadline shown above, the assessment becomes final and can only be changed in narrow cases.

Ce que coûte l'attente

Rien ne s'est encore ajouté. Voici ce que la loi ajoute pour chaque mois entamé après l'échéance.

  • Late payment surcharge§ 240 Abs. 1 AO. 1 % per started month, calculated on the amount rounded down to the next 50 EUR.12,50 EUR

Par mois entamé12,50 EUR

Ce sont les majorations prévues par la loi. Savoir si la créance elle-même est fondée est une autre question, à laquelle cette application ne répond pas.

Ne laisse pas passer la date

Trois rappels dans ton agenda : une semaine avant, trois jours avant et le jour même.

Dossier pour le conseiller

Courriers que tu peux envoyer

Courriers types en allemand avec tes références déjà remplies. Ils préservent les délais et laissent une trace. Ils n'argumentent pas ton dossier : cela demande une personne.

Keeps the deadline open. You do not have to give reasons yet; they can follow later.

[Dein Name]
[Deine Adresse]

Finanzamt München
[Adresse laut Briefkopf]

[Ort], den 16.09.2026

Einspruch gegen den Bescheid vom 04.09.2026
Aktenzeichen: 143/212/40317

Sehr geehrte Damen und Herren,

gegen den oben genannten Bescheid vom 04.09.2026 lege ich hiermit fristwahrend Einspruch ein.

Eine Begründung reiche ich nach.

Ich bitte um eine Empfangsbestätigung.

Mit freundlichen Grüßen


[Dein Name]

Avant de l'envoyer

  • Send it before the deadline shown in the app.
  • Keep proof of posting: registered mail, ELSTER confirmation or a fax report.
  • The reasons still need to be written by you or by an advisor.

Ce qui se passe après le dépôt

Le déroulement habituel de cette procédure. Les durées sont indicatives, pas des promesses.

  1. You file the Einspruch

    In writing or through ELSTER, before the deadline. Reasons can follow later.

    § 355 AO

  2. The payment stays due

    An Einspruch does not pause the payment. If you want it paused, you must ask for Aussetzung der Vollziehung separately.

    § 361 AO

  3. The office confirms receipt

    Usually a short letter. Keep it.

    En général 1 to 3 weeks

  4. The case is reviewed

    The whole assessment is looked at again, not only the point you raised. It can also change against you, and you would be told before that happens.

    En général 1 to 6 months · § 367 Abs. 2 AO

  5. You get a decision

    Either a corrected assessment, or a formal rejection (Einspruchsentscheidung).

    En général varies widely

  6. If it is rejected

    You can go to the Finanzgericht within one month. That step has court costs and usually needs professional help.

    § 47 FGO

Other dates in the letter

  • 12 October 2026: Fälligkeit der Nachzahlung

Key facts from the letter

Steuernummer
143/212/40317
Steuer-ID
12 345 678 901
Nachzahlung Einkommensteuer 2025
1.284,00 EUR
Solidaritätszuschlag
0,00 EUR
Plain reading of the whole letter

Page 1: This is the income tax assessment for the year 2025. The tax office lists your income from employment, deducts the standard allowances and calculates the tax due. Page 2: The amount already paid through your employer is set against the tax due. The difference of 1,284.00 EUR is to be paid by 12 October 2026 to the account stated. Page 3: Explanations of the calculation and the instruction on legal remedies: an objection can be filed within one month after notification.

German terms used
Bekanntgabe
Legal date on which the letter counts as delivered. Since 2025 this is the fourth day after posting, not the day you open it.
Einspruch
Formal objection to the tax office. Free of charge. Does not pause the payment.
Aussetzung der Vollziehung
Request to pause the payment while your objection is being reviewed.
Fälligkeit
Due date for the payment.

Common mistakes with this letter

  • A 'vorläufig' (provisional) note under § 165 AO does not extend your objection deadline.
  • ELSTER registration takes days; the activation code arrives by post.
  • The payment due date (Fälligkeit) is separate from the objection deadline.

When you need a person

If the figures differ from your own records by more than a small amount, or if you have foreign income, a Lohnsteuerhilfeverein or a tax advisor should look at it before the objection deadline.

  • Lohnsteuerhilfeverein (only for employees, pensioners)
  • Steuerberater (tax advisor)
  • Lawyer, first consultation capped at 190 EUR net (§ 34 RVG)
  • Beratungshilfe (court-funded legal aid for low income)

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This is an explanation of your document and the general rules that apply to it. It is not legal or tax advice for your specific case. The explanation was generated with AI and checked against a rule set; the deadline was calculated by fixed legal rules, not by AI.

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