What happens if I do not agree with the tax assessment?

• Private Clients
• SME
• Tax Law

The objection must be submitted within the time limit (usually within 30 days); the time limit can usually be extended for the statement of reasons. It is up to the objector to present his case with intelligent arguments, clear information and supported by documents, receipts or other evidence. If the tax authority assesses some or all of the factors at its discretion, the obvious incorrectness must be proven.

On questions of law, the tax administration tends to be less inclined to deviate from its previous view; often there are also internal directives.

The objection is the last stage of the procedure in which a solution can be found through discussion.

The objection procedure is free of charge. However, there is a risk that the tax authority may correct the original assessment to the disadvantage of the taxpayer. No costs are reimbursed for the involvement of an advisor / legal representative. As is usual in all proceedings, the opportunity costs (costs for lost opportunities, missed opportunities) of a longer duration of proceedings must be taken into account.

AMATIN AG  Rechtsanwälte / Rechtsberatung  │  Attorneys at Law / Counselors  │  Conseiller Juridiques / Avocats