decision Finanzamt

7 posts in this topic

I am wondering if anybody can advise me on a relatively complicated situation. 

My question here is ... what happens if there is a mistake or the tax declaration is missing information, after Finanzamt takes a decision?

What legal means ones has and in which context can one make an appeal to request recalculation?

 

Just to give you a context, the situation is a quite a strange one and the story behind is long but I will try to keep it as short as possible.

  1. Beginning of June this year, Finazamt Stade sent us a letter with their decision.. but on our previous address (wrong address / as we over a year ago).
  2. The people living at that address, as they knew us, received the letter (was left in their postbox). Unfortunately as we were abroad (holiday) for several weeks, they hand it over to us mid of July. 
  3. Couple of days later, we got a new letter from Finazamt, now on the right address (why this one was correct stays a mystery), in which we are notified that we need to pay a huge amount based on their estimates and our lack of a reply to their previous decision. 
  4. Although we passed this over to our Steurberater, he replied to Finanzamt just beginning of Sept. by postmail sending them all required documents and explaining them that they sent the decision to the wrong address. The issue is that this went throuh after 1 month (time span for an Einspruch).
  5. Few days ago  I got a new letter, in which we were notified that we did not pay Finazamt according to the decision and letting us know that they blocked a certain amount in our accounts and also that we own them some extra money as penalties. 
  6. When I called them they said that they did not receive the letters from the Steurberater.. and even if I had sent them by email all the documents necessary to correct the mistake... it is too late and there is nothing that can be done except paying. 
  7. Today they called me and they said that they did receive the last letter from the Steuerberater as well as the emails but... these arrived to late and, restated that there is nothing which can be done about this decision. 

 

Legally speaking, can they take and fix such a decision? The situation is clearly a huge misunderstanding, easily demonstrated by the documents we had provided... so the mistake is obvious. 

 

Isn't there any way to make appeal against their decision?

Did anybody had similar issues and.. if they did, how was it solved?

 

Many thanks for your answers. 

 

 

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That sounds ugly.

 

I’ve had my share of misunderstandings with the Finanzamt over the years. I’ve never had to go over or felt let down by my  Steuerberater of the last 13 years, but my first one led me to unnecessary problems which the current one had to solve. So, based on my experience, you really need to look for a better Steuerberater. If you’re very lucky, PandaMunich will give you some pointers in this thread.

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4 hours ago, ursanb said:

Legally speaking, can they take and fix such a decision? The situation is clearly a huge misunderstanding, easily demonstrated by the documents we had provided... so the mistake is obvious. 

 

Isn't there any way to make appeal against their decision?

Did anybody had similar issues and.. if they did, how was it solved?

Yes, they can do it.

No, if that Schätzbescheid wasn't made "open" (it's "open" if you see § 164 AO on the first page of the Bescheid): 

there is nothing you can do to avoid paying the tax based on the estimated income in the Schätzbescheid.

 

Please read:

What you can do is claim any unjustified tax from your tax adviser's professional liability insurance (all Steuerberater have to have it), i.e. any tax that was only caused by your Steuerberater missing the Einspruch deadline. 

But you would need to prove that you forwarded the Bescheid immediately to your Steuerberater for the insurance to pay out.

 

Why did you not give your Steuerberater an Empfangsvollmacht, so that all Bescheide and all correspondence would have been sent directly to him?

That way, the date when he received the Bescheid would have been clear.

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@PandaMunichWould applying for "Wiedereinsetzung in der vorigen Stand" (reinstitution to the status quo ante) be an option, based on the fact that the OP hadn't received the tax bill which was sent to the wrong address? That´s what my dad had successfully applied for some 40 years ago when he had been sent a speeding ticket which he hadn´t received until after the deadline for payment had passed because we were on holiday. He provided proof of that we had been abroad, it was granted, he paid the original fine, and the court case was dropped.

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LOL @ jeba trying to tell PandaMunich how to accountant because his dad got a speeding ticket 40 years ago.

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9 hours ago, jeba said:

@PandaMunichWould applying for "Wiedereinsetzung in der vorigen Stand" (reinstitution to the status quo ante) be an option, based on the fact that the OP hadn't received the tax bill which was sent to the wrong address? 

If there had only been that version sent to the wrong address, yes, but only if they had then sent the Einspruch (which they didn't do) within 1 month of the next tenants handing them the Bescheid, see §110 (2) AO: https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.html#p0950

 

But you also need to read no. 3 in the original post, they also got the Bescheid sent to their correct address at the end of July, passed it on to the Steuerberater and the Steuerberater then missed the 1 month deadline from this second version, since he only filed the Einspruch at the start of September.

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