Check your tax assessment notice: Why it's worth taking a closer look

Even though much of the process is automated, your tax assessment notice from the tax office may contain errors. Therefore, it is worth checking it carefully – otherwise, you could lose money.

What does the tax assessment notice indicate?

Whether you receive a refund or need to pay additional taxes can be found in the "Assessment" section.

There you should check:

• Are the amounts for income tax, church tax, and solidarity surcharge correct?
• Do they match your entries in the tax return?

Step 1: Check personal data

Before looking at the figures, first check your personal data:

• Name and address
• Tax ID or tax number
• Bank details

→ Even a small typing error can result in a refund not reaching your account.

Step 2: Compare tax calculation

Then check the actual calculation:

• Were your details correctly transferred?
• Are there any discrepancies or amounts removed?

→ Pay particular attention to whether costs (e.g. work-related expenses) have been fully taken into account.

Why is this important?

• Errors occur repeatedly
• Not all details are automatically transferred
• You could lose money if you do not check the notice

In short

Always check your tax assessment notice in two steps:
1. Check personal data
2. Compare calculation

This ensures that everything is correct and you do not miss out on a refund.

Check your tax assessment notice: Why it's worth taking a closer look

What are electronic notice data?

After processing your tax return, the tax office often provides so-called electronic notice data in addition to the tax assessment notice. This consists of structured data related to the tax assessment, which is electronically transmitted to SteuerGo.

This data allows you to:

• Automatically compare your tax calculation with the tax assessment notice,
• Identify differences more quickly, and
• Understand discrepancies more easily.

What are electronic notice data?

When are the notice data retrieved from SteuerGo?

After submitting your tax return electronically, SteuerGo automatically checks whether the tax office has provided electronic assessment data.

This automatic check is carried out regularly. Additionally, you can start the retrieval manually as soon as you receive the official tax assessment notice.

When is a manual retrieval useful?

A manual retrieval can be particularly useful if:

• You have already received the tax assessment notice or 
• the assessment data has not yet been provided automatically.

In this case, you can start the retrieval directly in the “Check tax assessment” section.

How does the retrieval work?

During manual retrieval, SteuerGo checks whether the tax office has now provided assessment data. Additionally, the check is continued for a limited period. As soon as assessment data is available, it will be displayed automatically.

Important note

The actual provision of the assessment data is exclusively by the tax office.

SteuerGo has no influence on:

• when the data is provided,
• whether data is provided, or
• whether there is a delay in provision.

When are the notice data retrieved from SteuerGo?

The tax assessment notice is available – why is the notice data missing?

It is quite common for the tax assessment notice to be available before the electronic notice data has been provided. This does not automatically mean there is an error.

Why can this happen?

The electronic notice data is often provided at a different time to the tax assessment notice.

This can have various reasons:

• the electronic provision is delayed,
• technical delays at the tax office,
• internal processing procedures at the tax office, or 
• in individual cases, no provision of notice data by your tax office.

As a result, the tax assessment notice may already be available even though no notice data can be retrieved yet.

What can you do?

If you already have the tax assessment notice, you can start retrieving the notice data manually at any time.

Important note: The tax office does not provide electronic notice data in all cases. In particular, in the following cases, no notice data may be transmitted:

• amended tax assessment notices,
• special cases, or 
• manual processing by the tax office.

The tax assessment notice is available – why is the notice data missing?

Understanding the tax assessment notice: How to read the explanations correctly!

Each tax assessment notice includes explanations where the tax office clarifies its decisions. You will find these directly under the tax calculation in the section "Explanations of the assessment".

Why are the explanations important?

If your tax assessment differs from your tax return, the reason is usually stated in this section.

Here you will find out, for example:

• which costs (e.g. work-related expenses or special expenses) were not recognised
• whether amounts have been reduced or changed

→ The explanations are the most important clue to understand discrepancies.

Note: Often difficult to understand

The texts often consist of standard phrases and are not always easy to understand. One reason for this:

• The tax office has only limited space for explanations.

→ Therefore, the explanations are often brief and general.

What can you do?

• compare your details with the tax assessment
• check the explanations carefully
• contact your tax office if necessary and ask specific questions

→ A quick enquiry can often provide clarity.

Important note

In rare cases, the data displayed in SteuerGo may differ from your tax assessment.

→ Always check the explanations in the official tax assessment (paper or digital).

Understanding the tax assessment notice: How to read the explanations correctly!

When is a tax assessment notice provisional?

Check whether your tax assessment notice was issued provisionally.

A provisional tax assessment means that certain points have not yet been finally decided and may be changed later.

Where can you find the note?

The so-called provisional notes are usually found in the explanation section of your tax assessment notice (often in the section with notes or explanations).

What does “provisional” mean in concrete terms?

With a provisional note, the tax office specifies that individual points in the notice remain open.

→ These points can be changed later – even after the notice has already been issued.

Why is a notice issued provisionally?

In most cases, the reason is an unresolved legal situation.

This means:

• A tax issue has not yet been fully clarified.
• A procedure is, for example, pending in court.

→ Once a decision has been made, your tax assessment can be adjusted accordingly.

What does this mean for you?

• You do not need to lodge an objection for these points to secure your rights.
• Changes will be made automatically later when the legal situation is clarified.

When is a tax assessment notice provisional?

Why is no electronic notice data available?

After processing your tax return, the tax office often provides so-called electronic notice data in addition to the tax assessment notice.

This data is transmitted by the tax authorities and enables an automatic comparison between your tax assessment notice and the calculated tax.

Definition: Electronic notice data is structured information about the tax assessment notice. It is solely for comparison purposes and does not replace the full tax assessment notice with explanations.

Note on provision

If you submit your tax return electronically via SteuerGo, the provision of electronic notice data is automatically and standardly requested for you from the tax office.

However, it may happen that no electronic notice data is transmitted. There are several possible reasons for this:

1. The tax office has not yet provided data

The most common reason is that the data is not yet available.

This can happen if:

• Your tax assessment notice has just been issued.
• The electronic provision is delayed.
• There are technical delays at the tax authorities.

→ The notice data is often provided shortly after the tax assessment notice, but may be delayed by several days in individual cases.

2. No provision in individual cases

The tax office does not provide electronic notice data in all cases.

This can occur, for example, in:

• particularly complex tax cases
• manual processing by the tax office
• internal special procedures or exceptional situations

→ In these cases, you will only receive the tax assessment notice (paper or digital).

3. Technical or organisational restrictions

Occasionally, it happens that:

• individual tax offices do not provide the data or provide it late
• technical or internal problems occur at the tax authorities

→ We have no influence on these processes.

4. Problem with requesting notice data

In rare cases, there may be problems with the request, e.g.:

• the request was not transmitted correctly for technical reasons.
• a transmission error occurred.

→ In this case, no immediate return transmission can be made

→ However, we automatically check whether the notice data can still be provided later.

5. Conditions for provision not met

Electronic notice data can only be provided if:

• the tax return was submitted electronically
• and the request for notice data was active.

→ If one of these conditions is not met, no transmission will take place.

6. No data retrieval for amended tax assessment notices

For corrected or amended tax assessment notices, no electronic notice data is provided.

→ Electronic notice data is only transmitted for the initial notice.

What does this mean for you?

• Your tax assessment notice (paper or digital) is always binding.
• The electronic notice data is only an additional service.
• You will not suffer any legal disadvantages if no notice data is available.
• Without notice data, the comparison must be made manually using the tax assessment notice.

Important legal note: There is no entitlement to the provision of electronic notice data.

The objection period of one month (§ 355 AO) begins regardless of this upon receipt of your tax assessment notice.

What can you do?

• Wait a few days, as the provision is often delayed.
• Our system automatically checks whether notice data is still provided.
• If you have received the tax assessment notice, you can also carry out the comparison manually.
• If no data is available permanently, please contact your local tax office directly.

Why is no electronic notice data available?

What is AI assistance in the tax assessment notice and how does it work?

The AI assistance helps you quickly understand your tax assessment notice.

It compares your calculated values with the electronic notice data from the tax office and shows you:

• where there are differences
• how these affect your refund
• why discrepancies may have occurred

If you agree, your electronic tax assessment data will be automatically analysed.
The AI detects discrepancies and summarises the key points for you in up to four clear notes.

Typical reasons for differences may include:

• Data was adopted differently by the tax office
• Certain costs were not recognised
• Values were corrected or added

Your advantage:

You can see at a glance what has changed and why – without complicated tax terms.

Important:

The tax assessment notice from the tax office is always decisive. The AI assistance is solely for support in understanding. The notes are generated automatically and may be incomplete.

What is AI assistance in the tax assessment notice and how does it work?

The calculation by SteuerGo differs from my tax assessment notice. How is this possible?

The final determination of your tax liability and any possible tax refund or additional payment is made solely by the relevant tax office.

The tax calculated by SteuerGo is therefore only a non-binding forecast.

Why are there discrepancies?

SteuerGo calculates your expected tax liability based on your entries and the applicable tax regulations with the utmost care.

However, discrepancies may occur because:

• tax legislation allows for interpretation.
• the tax office may assess individual details differently.
• the actual tax assessment is always at the discretion of the tax office.

→ A complete match is therefore not possible in all cases.

Common cause: Unrecognised business expenses

A common reason for discrepancies is that the tax office does not fully recognise business expenses.

This can happen, for example, if:

• expenses are not considered for tax purposes.
• proof or receipts are missing.
• the tax office assesses the necessity or amount differently.

→ SteuerGo assumes in its calculation that the data you enter is correct and will generally be recognised.

What can you do?

If your tax assessment differs from the calculation, you should:

• carefully check the discrepancies in the tax assessment.
• pay particular attention to the explanations from the tax office.

If you do not agree with the decision, you can lodge an appeal.

→ The appeal must indicate:

• which notice it refers to.
• that you are lodging an appeal.

A justification is initially not mandatory, but may be useful.

Important to know

• The tax assessment from the tax office is binding.
• The calculation by SteuerGo is for guidance only.
• Discrepancies are not uncommon in practice.

The calculation by SteuerGo differs from my tax assessment notice. How is this possible?

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.

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