280. If you want to contest an incorrect tax assessment notice in Germany, you must …

Answer options

1. do nothing.
2. throw the notice away.
3. lodge an objection (Einspruch).
4. wait until another notice arrives.

Explanation

A tax assessment notice is an administrative act under the Fiscal Code; the proper remedy is an objection (Einspruch) pursuant to Sections 347 et seq. AO, to be filed within one month of notification (Sec. 355 AO; one year if the legal-remedy instruction is missing or incorrect, Sec. 356 AO). The objection is a rule-of-law–mandated preliminary administrative review; if not remedied, judicial recourse to the finance courts under the Finance Court Code (FGO) is available, ensuring effective legal protection under Art. 19(4) Basic Law. Filing an objection does not suspend enforcement; one must request suspension of execution (Sec. 361 AO; Sec. 69 FGO) if needed.