Appeals in Taxation Matters

My tax office seems to be a bit whacky! They gave me a totally wrong tax assessment. Can I appeal a tax assessment?

Yes. This must be done in writing and at least generally point out the reasons.

Otherwise, quickly consult an attorney. If you want to take the first step yourself, write a sentence like: “Hiermit lege ich Widerspruch ein gegen den Bescheid vom [date]. Die Begründung des Widerspruchs bleibt einem gesonderten Schreiben vorbehalten, das ein von mir beauftragter Rechts­an­walt einreichen wird. (I hereby object the decision of [date]. The reasons for this objection will be put forward by an attorney I will hire.)”. It is usually wise to hire an attorney to fight for your rights and interests against an administrative office.
§§§§

Even after testing my case again, the office stayed stubborn. They still refused me a permit! What are my rights? Can I seek legal recourse?

You have the right to complain in court within one month after receiving the "Widerspruchsbescheid", ruling on an objection, from the office. The law does not require you to have a lawyer but it would be wise! N.B. Do not dream that you will get a quick solution because the administrative courts are not known for speediness due to a high workload and understaffing of judges. It can honestly take up to years.
§§§§

Need a lawyer to fight for your rights? Check out the LG2G directory by clicking here!

How much time do I have to appeal for a correct assessment?

You have one month time to appeal the tax office’s decision (§355 AO).
§

Gee, I got sick during the appellation period. Can I get some kind of grace?

Yes, there is a slim chance to receive such grace. Technically it is called, “Wiedereinsetzung in den vorherigen Stand (restitution into the previous status)”. This is provided in §110 AO. You will be entitled to such reinstatement when you, were without fault, hindered from keeping the appellation period. N.B. Do not treat it lightly! Come up with some kind of convincing proof like a physician’s letter. Sorry, but “wishful thinking” will not help at all.
§§§§

After recovering, how much time do I have to apply for grace?

You have one month time after the reason for your hindrance ceases to contest the authority’s decision. When claiming grace, you have to show and prove that you were unable to punctually contest the tax assessment (§110 II AO). If you have been prevented for more than one year, then also you will forfeit this right (§100 III AO)!
§§§§