The term “Steuerbescheid” translates to “tax assessment notice” in English. It is a document issued by the tax authorities to inform a taxpayer about the taxes they owe or the tax refund they are entitled to.
What is “Steuerbescheid”?
A “Steuerbescheid” is an official notification from the tax office (FinanzamtThe Finanzamt, literally translated as "Finance Office," is a term that newcomers in Berlin will encounter frequently. It refers to... More) that details the amount of tax a person or entity owes or the amount of tax refund due after the tax return has been processed. It is a critical document in the German tax system, serving as the final step in the assessment of taxes. The notice includes information such as the type of tax, the tax period, and the amount of tax due or refundable. It is legally binding, even if there are errors, unless corrected within the stipulated period[1][2].
More information about “Steuerbescheid”
The “Steuerbescheid” is not only a written document but also a legal administrative act. It is issued after the tax office has reviewed and processed the taxpayer’s tax return. The notice must include certain mandatory components, such as the identity of the taxpayer, the tax type, the tax amount, the tax period, the issuing authority, and must be in written form unless otherwise specified. It also contains a legal remedy instruction, informing the taxpayer of their right to appeal within a certain timeframe, typically one month from the date of issuance[2][4][7].
Related to “Steuerbescheid”
Here are some additional terms that are related to “Steuerbescheid”:
- Einkommensteuererklärung: The income tax return that must be filed to the tax office, which forms the basis for the “Steuerbescheid”[4].
- Festsetzungsfrist: The limitation period within which the tax office can issue or amend a “Steuerbescheid”[1].
- Einspruch: The formal objection a taxpayer can lodge against a “Steuerbescheid” if they believe it to be incorrect[6][13].
- Vorläufiger Steuerbescheid: A provisional tax assessment notice issued when certain aspects of the tax are still under legal review or pending a decision from a higher court[3][14].
Understanding the “Steuerbescheid” is crucial for taxpayers in Germany as it determines their final tax position for a given year and outlines any further actions they may need to take, such as making a payment or filing an appeal.