Starting from January 1, 2025, tax assessment notices will be considered delivered later than they currently are, providing taxpayers with slightly more time to initiate appeals, though the extension is minimal. This adjustment, communicated by the Bund der Steuerzahler, reflects the new postal service regulations and aims to accommodate slower mail delivery times.
The pivotal change involves the transition from what has been known as the three-day fiction of delivery to a new four-day fiction. Specifically, tax assessments will now officially be recognized as delivered one day later than previously acknowledged. This modification responds to the recent enactment of the Postal Law Modernization Act, which has eased the timeframes the Deutsche Post is required to adhere to when delivering mail.
According to reports from dpa, the adjustment means taxpayers must now be vigilant about their appeal deadlines, as the fictional delivery date now stretches over four days instead of three. This shift reflects broader efforts by policymakers to account for the reality of delayed mail services and ensures the legal deadlines align with the new postal standards.
For example, if the tax office sends out assessment paperwork on Monday, September 29, 2025, it will not be considered delivered until Tuesday, September 30. Subsequently, the formal deadline for taxpayers to appeal will now commence from this fictional delivery date. The deadline for submitting appeals will conclude one month later, on Thursday, November 6, 2025.
This means if the fictional deadline falls on weekends or holidays, the notification will shift to the next working day, potentially extending taxpayers' timelines for responses. Daniela Karbe-Geßler from the Bund der Steuerzahler advises those who can prove their receipts are later than the prescribed delivery timeframes should communicate this to the tax office to allow consideration of the later date.
"Whoever can prove they received postal communication later than the new three- or four-day fictions should inform the tax office, as they must then account for the later access," she emphasizes.
Despite the favorable change, it's important for taxpayers to note their obligation to respond to any taxes owed, as filing appeals does not defer the requirement to pay any associated amounts due. To gain temporary suspension from the need to fulfill tax demands, taxpayers must apply for the suspension of enforcement. If appeals are successful, full or partial refunds of any tax overdue may be granted; otherwise, repayment alongside interest may be enforced for unsuccessful appeals.
These upcoming revisions to tax assessment appeal deadlines are aimed not just at easing administrative burdens for taxpayers but also at providing clearer definitions and expectations amid changing postal conditions. Starting with 2025, all who receive tax correspondence must be aware of these new timelines to take the necessary actions and avoid complications.
