In which cases can I lodge an objection to the tax assessment notice?
You have the right to object to an incorrect tax assessment. However, according to Section 350 of the Fiscal Code, there must be appropriate grounds.
These may include:
- A tax amount that is too high has been set for you.
- Expenses (income-related expenses, special expenses or extraordinary burdens) or allowances have not been recognised by the tax office.
- You forgot to claim certain expenses in your tax return.
Pending proceedings at the highest federal courts (Federal Fiscal Court, Federal Constitutional Court) can also be cited as a reason for an objection with suspension, provided their circumstances relate to your own tax case. This allows you to benefit if a so-called test case is decided in favour of the claimant.
You have one month to lodge your objection. After the deadline, the tax assessment becomes legally binding.
