Financial litigation

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Objection, appeals and Petitions before Tax courts

Unlawful tax assessments

Hectic and incompletely adopted tax laws have led to the greatest possible confusion among tax citizens in recent years. The fast pace of tax law is a cause for concern. In mass proceedings, the tax authorities issue largely fully automated tax assessments, which in many cases are unlawful. Caution is advisable, because unlawful notices become legally effective one month after they have been notified to the taxpayer. As a rule, they can no longer be changed, and any additional tax payments become due and enforceable.

Objection Appeal, Remedy and Reversal

As a rule, an objection must be lodged against unlawful tax assessments or notices issued by the tax authority. This is followed by the objection procedure according to the principle of the overall roll-up. At this stage, the entire tax case is re-examined and decided by the tax office. The appeal procedure is comparable to a lawsuit before the local court, which is why professional assistance from a tax advisor is required. Other tax inspectors will decide your tax case anew. The objection ends with a remedial decision or - depending on the evidence - with a notice of amends. The objection procedure is so important because, among other things, it has a binding effect on other or subsequent tax assessments.

Judges encourage to sue the Tax Office before the Tax Court

If the objection procedure is lost, there is still the possibility of taking legal action before the tax court within a short period of time and announcing the tax dispute to the defendant tax office. Tax judges, most recently from the Münster Tax Court, repeatedly encourage tax advisors in relevant professional journals not to be afraid of taking legal action. I am the tax advisor at your side who represents your interests before the Tax Courts of the federal states and the Federal Tax Court in Munich.

Individual legal protection

In Tax Court proceedings, your tax case is examined anew and detached from the motion of the fiscal authority in accordance with the right to individual legal protection guaranteed by the German constitution. Often, it is the only way to counter violations of the law by public authorities. This is because with administrative directives such as the so-called non-application decree, higher-ranking authorities such as the Federal Ministry of Finance regularly instruct the tax offices to issue tax assessments against often contrary supreme court rulings of the BFH (Federal Tax Supreme Court). For you, this means that in case of doubt, you will have to fight to secure your rights before the Tax Court on an individual basis.

Audit request from the tax office


Even with the first audit request or query from the tax office, you have it in your hands to set the course through an experienced tax advisor in order to de-escalate a dispute out of the way. Perhaps the objection also follows a tax audit, an external audit or a special audit. The situation in which you find yourself with the tax office is often not entirely clear to most of those affected. That is why professional support and guidance in defending your position is essential.


What is the cost of the tax advisor in the objection procedure?


Example value of interest: 30.000 Euro

Hourly rate 150 Euro net plus VAT at 19% for 178,50 Euro gross

Charged by the minute of actual time worked on your client file.

Pitfall: request for amendment of your tax assessment


Often, it is not the objection that is advisable, but the application for a simple amendment. We will clarify which is the best course of action in your case during an individual consultation. This is because an application for a simple amendment, unlike an objection, requires all facts and evidence to be submitted immediately upon filing such application, as the case is decided on the basis of the files at hand.

Liaise with a Certified Tax Advisor before taking action

Are you interested in an individual consultation on securing your rights against the tax office? Would you like a second opinion on a tax assessment and are looking for an experienced tax advisor to engage for an appeal against the tax office? Perhaps you have already lost an appeal and would like to have your options for legal action against the tax office examined? Perhaps you are now looking for a tax advisor to take action against the tax office before the Tax Court?

While substantive tax law is subject to political fluctuations, procedural tax law is quite a constant. This effectively avoids tax disadvantages and tax damages in your favor.

Make an appointment today, so that you don't lose your tax case!

Send us an e-mail to or call us at +49 6192 911 884 today!

by Patrick Rizzo

published: 03.08.2022

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