Steuerbescheid — your annual tax assessment from the Finanzamt

What is a Steuerbescheid?

A Steuerbescheid is the Finanzamt's official, legally binding tax assessment for a specific year (usually after you file a Steuererklärung). It is not a bill from a debt collector — it is the tax office's final calculation of what you owe or are owed, compared with what you already paid through employer withholding or advance payments (Vorauszahlungen).

Most people receive one every year. Getting a Nachzahlung (amount due) is routine and does not mean you filed incorrectly or are under investigation.

Nachzahlung vs Erstattung

• Nachzahlung — you owe more than was paid in advance. The Bescheid states the Nachzahlungsbetrag and a Fälligkeitsdatum (due date, typically one month from the letter date). See our Finanzamt Nachzahlung guide for payment-focused help.
• Erstattung — you overpaid. The Finanzamt will transfer the Erstattungsbetrag to the bank account on file (often within a few weeks). No action needed unless the amount looks wrong.
• Nullbescheid — no payment either way; your advance payments matched the final liability exactly.

How to read your Steuerbescheid

Find these on the first pages or in the summary box:

• Steuerjahr — the tax year covered (check it matches the return you filed)
• Steuernummer or Identifikationsnummer — your tax ID; use it on every payment and letter
• Festsetzung — the office's official calculation of tax due
• Nachzahlungs- or Erstattungsbetrag — the bottom-line amount
• Fälligkeitsdatum — payment due date (Nachzahlung only); counts from the date printed on the letter, not when you opened it
• Finanzamt bank details — IBAN for transfers; always put your Steuernummer in the reference field

Annex pages show how income, deductions, and credits were applied. If a figure surprises you, compare it to your submitted return before objecting.

Payment deadline and how to pay

For Nachzahlung, you typically have one month from the Bescheid date to pay in full. Transfer to the Finanzamt IBAN shown on the letter. Missing the reference (Steuernummer) is a common reason payments are not matched to your account.

You can also pay at the Finanzamt counter or via other methods they list. Keep proof of payment.

What if you get a refund?

If the Bescheid shows an Erstattung, the Finanzamt usually pays automatically to your registered account. Check that the bank details are current. If the refund is smaller than expected, you can still file an Einspruch within one month if you believe the calculation is wrong.

Filing an Einspruch (objection)

You have exactly one month from the date on the Steuerbescheid to file an Einspruch — a formal written objection. Send it to the Finanzamt that issued the notice. State clearly that you are filing Einspruch, cite your Steuernummer and the Bescheid date, and explain briefly why (wrong income figure, missed deduction, etc.).

You do not need a lawyer to start. A clear letter is enough to open the review. If you dispute the amount but want to stop late interest accruing, you can zahlen unter Vorbehalt (pay under protest) while the objection is processed.

Can't pay the full amount?

Contact the Finanzamt before the deadline and request a Ratenzahlung (instalment plan). They handle payment plans regularly. Explain your situation in writing and propose a realistic schedule. Do not wait until after the Fälligkeitsdatum.

What happens if you miss the deadline

Late payment triggers Nachzahlungszinsen (currently 1.8% per year under standard rules, applied from a statutory start point). Ignoring the letter can lead to enforcement — including bank or wage garnishment. Even if you plan to object, do not ignore the due date without paying under protest or arranging a plan.

What to do — step by step

Step 1: Confirm Steuerjahr and whether you have Nachzahlung or Erstattung.

Step 2: Note the Fälligkeitsdatum and Nachzahlungsbetrag (if any).

Step 3: Compare key figures to your filed Steuererklärung.

Step 4: If correct — pay by the deadline or wait for Erstattung.

Step 5: If wrong — file Einspruch within one month; consider paying unter Vorbehalt.

Step 6: If you cannot pay in full — request Ratenzahlung before the due date.

When to get help

• The amount differs sharply from what your tax software or Steuerberater predicted.
• You did not file a return but received a Bescheid (assessment without declaration).
• You missed the Einspruch deadline but have new evidence — limited options remain (e.g. Antrag auf Wiederaufnahme in special cases).
• Enforcement letters arrive after ignoring a Nachzahlung.

A Steuerberater (tax adviser) or Lohnsteuerhilfeverein can help with objections; fees may be tax-deductible.

Key terms glossary

Still not sure what your letter wants?

Upload your Steuerbescheid and get:

• ✓ Plain English breakdown of Nachzahlung or Erstattung
• ✓ Exact Fälligkeitsdatum highlighted
• ✓ Einspruch deadline check
• ✓ Draft Einspruch or Finanzamt reply in German

Open Briefed — explain my letter

Last updated: June 2026