SteuerGo FAQs

How is a subsequent correction made in the case of third-party data transfer?

The tax office automatically imports many data, e.g. from:

• employers (income tax statement)
• pension insurance
• health insurance

These so-called electronically transmitted data (eData) are directly imported into your tax return.

What happens if data is incorrect or delayed?

This data can be:

• incorrect
• incompletely transmitted
• received late by the tax office

→ In such cases, your tax assessment may initially be incorrect.

Correction by the tax office (§ 175b AO)

Once the correct data is available, the tax office can subsequently amend the tax assessment.

This also applies if:

• the error was not caused by you
• the tax office had already checked the assessment
• the assessment had been legally binding for a long time

→ The correction is made automatically based on the corrected data.

Important consequence for you

If an error is based on data transmitted by third parties:

→ The tax assessment can also be changed retrospectively to your disadvantage.

An objection will generally not help in these cases, as the tax office is legally obliged to make the correction.

Example from case law

The Federal Fiscal Court (BFH ruling of 20.02.2024, IX R 20/23) has decided:

If an income tax statement is transmitted incorrectly or incompletely, the tax office may change the tax assessment even years later.

→ This applies even if you made your entries correctly and the error was solely in the data transmission.

What should you consider?

• Check your tax statement (e.g. from your employer) as early as possible.
• Compare it with the data in the tax assessment.
• Resolve errors directly with the transmitting party (e.g. employer).

→ Only corrected data can be considered by the tax office.