Months or years never filed. We file them and deal with the estimate.
You send the periods and your figures. We file what is missing and answer the estimated assessment (Schätzbescheid) inside the deadline.
From the office’s figure to your filed years.
An estimated assessment (Schätzbescheid)
A figure the office set, with surcharges running while the periods stay open.
The returns filed, the years closed
Your figures filed for every open period, and the correspondence carried to the end.
Five things, and we can start.
Asked about outstanding returns
One. The unit is the return the office expects: a quarterly filer owes one return per quarter, a monthly filer one per month. The count on the quote is the count of returns, never of months.
Send the reports. Reconstructing figures from them is a separate line, by the hour, estimated before we start; the returns themselves stay at the per-return price. If you can pull your own figures from your accounting, that line disappears.
Not necessarily. An objection is possible inside one month of the notice; after that, the estimate can still be replaced by filing the real returns in many cases, but the surcharges are harder to remove. Send the notice and its date: the quote says which of the two you are in.
If the number stays live, the returns keep coming every month or quarter and run on a filing plan from then on. If you stopped selling in Germany, the number can be closed: deregistration including the nil returns is a fixed line on the quote.
Usually the other half of the same problem
Last updated 16 September 2026 · Terms for case work