Appealing against tax office decisions

General information

Tax offices issue decisions as final rulings on tax-related issues. If you do not agree with an official decision from the tax authorities (and particularly from an individual tax office) you have right to appeal against it under Section 243 of Bundesabgabenordnung (BAO). If the appeal is accepted, any disadvantage you have suffered as a result of the original decision will be put right.

A major advantage of the appeals system is that it allows you to claim new facts and evidence that were not originally taken into account, and to make new applications and requests. Under Section 270 BAO, there is no restriction regarding providing new evidence or altering aspects of the original procedure. This means you have an opportunity to correct any mistakes you may have made (for example, by taking into account any tax deductions you previously forgot to include). However, you should be aware that the appeal body is free to alter the contested decision in either direction as it sees fit. This means that the revised decision might be more disadvantageous to you than the original one was.

Deadline for appeals

You must submit any appeal within one month of the contested decision. This deadline is calculated from the date on which the decision is delivered to you (see Section 245, Paragraph 1 of the BAO). The appeal period begins from the date on which the decision is delivered and ends at the end of the same date in the following month (i.e. if the decision is delivered on 1 March, you must appeal by the end of the day on 1 April). If there is no corresponding day in the following month (for example, if the decision is delivered on 30 January), then the deadline is the end of the day on the last day of the following month.

You can extend the deadline if necessary upon application. Applications to the tax office will only be considered to have been duly submitted if they are sent in writing (i.e. by post or fax) or via FinanzOnline under "Other Services"/"Extension of deadline"). Applications cannot be submitted over the phone or by e-mail.

It is very important to make sure you meet the deadline for any appeal. With this in mind, we recommend sending it by recorded delivery or taking it to your tax office in person. It is a good idea to have both the original documents and an identical copy stamped to confirm receipt. You can also submit appeals electronically in FinanzOnline under "Other Services" - "Alter a decision". If you send your appeal by post, it will be deemed to have arrived on time if it was posted on the last day of the deadline at the latest (as shown by the post-office's date stamp).

Formal requirements

When submitting your appeal (bearing in mind that all appeals must be submitted in writing) you must ensure that it meets certain requirements in terms of form and content (Section 250 BAO). The appeal must include the following details:

• The number/designation of the decision being appealed
• An explanation of which parts of the decision you wish to appeal
• An explanation of the change you would like to be made
• A justification for the appeal
• Your signature

Traders registered on the business service portal (USP) are able to make use of FinanzOnline and many other online procedures with a single sign-on to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registration.

Further links

FinanzOnline (→ BMF)^{German text}

Legal bases

• Sections 243, 245, 250, 260 and 270 Bundesabgabenordnung (BAO)
• Section 18 Einkommensteuergesetz (EStG)