German tax assessment — line by line
You filed your tax return, heard nothing for months, and now the Steuerbescheid sits on your desk. Three, four pages, lots of numbers, lots of jargon. Here's a translation — what the key line items mean, and where it's worth looking closer.
The structure of a tax assessment
Whether it's income tax, VAT or trade tax — the layout is always similar:
- Page 1 top: data — your address, tax number, type of assessment, year (e.g. 2025).
- Page 1 bottom: the assessment — how much tax for the year, minus what you've already paid, equals refund or back-payment.
- Calculation: detailed breakdown — income, deductions, allowances.
- Erläuterungen: explanations of where the tax office did something differently from your return — usually page 2 or 3.
- Rechtsbehelfsbelehrung: last page, the legal notice — you have one month to object.
The key line items
Translation of the most common fields:
Is the assessment correct?
Compare critically with what you filed. Common points where things diverge:
- Werbungskosten (work-related expenses): did you take the flat rate (€1,230) or more? If more — did the tax office accept everything?
- Außergewöhnliche Belastungen (extraordinary burdens): medical, care — often reduced citing „reasonable own burden“. Sometimes rightly, sometimes not.
- Tradesperson invoices: 20% up to €1,200 a year deductible — if you entered it, it should appear in the assessment.
- Commuter allowance: €0.30 per km for the first 20 km, €0.38 after. For home office, additional flat rate for days at home.
- Child allowances / Kindergeld: the office automatically compares — the cheaper one applies.
If something is missing or reduced — page 2/3 holds the Erläuterungen. That usually says why.
For back-payments, don't forget the „Vorauszahlungsbescheid“. Many assessments come with a second decision: advance payments for the current year. If you owed €3,000 last year, the tax office now wants €750 per quarter — upfront. If your income this year is lower, apply for a reduction.
When is an objection worth it?
If the difference is more than €100 and you have a real reason — almost always. The objection is free and the tax office re-examines everything. Concrete cases:
- Werbungskosten were reduced without you understanding why.
- Receipts weren't accepted even though you had them.
- Flat rates or allowances are missing.
- Calculation errors — more common than you'd think.
- New case law — e.g. recent rulings from the Federal Fiscal Court that the office hasn't applied yet.
Objection is informal, one sentence: „Hiermit lege ich Einspruch gegen den Steuerbescheid vom [date], Steuernummer [...] ein.“ Justification within 2–4 weeks.
Frequently asked questions
How long does a refund take?
If the assessment says refund: usually in your account within 4 weeks. If nothing comes after that — call the tax office, often a technical issue or missing bank details.
What does „Vorbehalt der Nachprüfung“ mean?
Often at the bottom of the assessment: „Die Steuerfestsetzung erfolgt unter dem Vorbehalt der Nachprüfung.“ Means: the office can change the assessment at any time without a formal objection. In practice: your return isn't fully checked yet. Nothing to worry about, but keep all receipts.
Can I submit receipts after the assessment arrived?
Yes, within an objection. File the objection within the month, then submit receipts. With „Vorbehalt der Nachprüfung“ it also works without a formal objection.
I don't understand the explanations — what now?
Postera app: photo of the assessment, instant translation in your language. If the assessment is complex (self-employed, landlord), a tax advisor is usually cheaper than losing a later objection.
What to do if I can't manage the back-payment?
Immediately write to the tax office: „Bitte um Stundung / Ratenzahlung“ (request for deferment / instalments). Short reason (e.g. „income change“). The office accepts this almost always, often with €100–300 monthly instalments. Don't leave it unanswered — otherwise late surcharges.