Tax assessment notice: how to appeal
The tax assessment notice states how much tax you owe. Comparis explains what to watch out for and how to appeal properly.
12.04.2022
iStock / undrey
1. What is a tax assessment notice?
Once you have submitted your tax return the tax authority will begin with its assessment, or estimate of the tax you owe. It will check the data you provided in your tax return, calculate your taxable income and assets, and determine the tax due on them.
You will be notified of the tax office's decision on the tax due in what is known as a tax assessment notice. This is often also referred to simply as an assessment or a tax decision.
Sometimes the tax authority adjusts information that you provided in your tax return, in which case it will also justify it in the tax assessment notice. If you have any questions, it is best to ring your local tax office as the first step.
2. What to be aware of in the tax assessment notice
Check your tax assessment thoroughly when you receive it. Do you agree with the tax office's calculations? You should check changes to the information you provided with special care.
Checking the imputed rental value
As a property owner you should definitely take a look at the imputed rental value. It is possible that it has been calculated incorrectly. As a result, you end up paying too much tax for many years.
Save with your mortgage
As a mortgage borrower, you can save on taxes by deducting debt interest and certain maintenance costs. You should also keep track of interest rate developments and continue to compare different deals. It’s often worth switching to a different lender.
Correcting your own errors
Mistakes can happen when completing your tax return. Perhaps you entered the wrong number, or forgot deductions. The tax assessment notice also gives you the opportunity to correct your own errors.
3. How to appeal against the tax assessment notice
After you receive the notice you have 30 days in which to appeal. If you have not lodged an objection by this deadline, the notice becomes legally binding. You should therefore check it as soon as it arrives, and not leave it too long.
You must submit your appeal in writing. The appeal period begins when the taxable person is served with the notice. Your appeal must be posted on the 30th day at the latest. The date of the postmark counts here.
For example, if you receive the notice on 1 May, the appeal must be in the post by 30 May at the latest. Send your appeal by registered letter, so that you can prove it was sent on time if there is any doubt.
Tax assessment notices are also sent to those who do not submit a tax return at all. The imputed tax liability can be significantly higher than the tax actually owed, but you must still pay it once the appeals period has passed. Not submitting a tax return will not really save you money.
4. Appeal against the tax assessment notice: model
Your appeal should contain the following information:
All points with which you disagree – including clear justification and your suggested amendment
Documents and evidence supporting your objections
Your original signature
This article was first published on 15.02.2018