Veranlagungsbescheid

Veranlagungsbescheid is the formal notification issued by a tax authority after the veranlagung (assessment) of income tax. It represents the official result of the tax assessment for a given year and determines how much tax is owed or how large a refund is due, based on the taxpayer’s declared income, deductions, allowances, and credits.

The Bescheid states the tax year, the assessed tax base, the calculated tax, and the final amount due or the refund. It explains which items entered into the calculation (for example, income from different sources, Werbungskosten, Sonderausgaben, Kinderfreibeträge, Verlustvorträge) and any penalties, interest, or prepayments. It also indicates the legal basis for the assessment and may include notes on special circumstances or further steps.

Delivery and effect: The Bescheid is typically sent by mail, and increasingly via electronic channels such as the tax portal. It becomes enforceable on the date of notification, unless otherwise noted. The taxpayer should review it carefully for accuracy and completeness.

Rights and remedies: If the taxpayer disagrees with the assessment, they can file an Einspruch (objection) within one month of receiving the Bescheid. If the Einspruch is rejected, the case can be brought before the Finanzgericht (tax court) through a further appeal. In some cases, adjustments may be made later by a Änderungsbescheid or similar corrective notice.

Relation to other notices: Veranlagungsbescheid is one type of tax notice. It is distinct from wage tax-related notices such as the Lohnsteuerbescheid, which concerns taxes withheld at source.