Anhörung from the Finanzamt 2026: How to Respond in 14 Days, Avoid Schätzbescheid

Vaytax Editorial Team

Licensed tax advisor · files with the Finanzamt

Vaytax is operated by FRADECO GmbH tax advisory firm, a Franco-German tax advisory firm specialising in cross-border German VAT compliance for international businesses. We draft Anhörungs-responses and full Einspruchsverfahren directly with the Finanzamt under our Steuerberater licence.

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What an Anhörung actually is

An Anhörung (literally "hearing") is the German Finanzamt's formal notice that it intends to issue an adverse decision against a taxpayer, and that the taxpayer has a right to respond before the decision is finalised. The statutory basis is §91 Abgabenordnung (AO): before any administrative act that affects the taxpayer's rights is issued, the affected party must be given an opportunity to comment on the facts relevant to the decision. The Anhörung implements that constitutional-level right in the tax-procedure context.

In VAT cases involving foreign sellers, the Anhörung almost always means the same thing: a Schätzbescheid is being prepared, the Finanzamt has decided what the estimate will be, and you have a short window (typically 14 to 21 days) to either supply the actual figures, correct the basis, or accept that the Bescheid will issue as drafted.

The letter has a recognisable structure. The header names the case (Aktenzeichen) and the tax type and period (e.g., Umsatzsteuer 2024 or USt-VA April 2026). The body explains what the Finanzamt intends to do and on what basis (usually: no return was filed despite reminders; the Finanzamt will therefore estimate). The deadline is printed in bold, and there is an invitation to respond in writing or to call the named Sachbearbeiter (case officer).

Where the Anhörung sits in the escalation chain

Knowing where you are decides how urgently to act and what type of response makes sense.

1. Erinnerung. Informal "please file" reminder. Often missed by foreign sellers because it goes to a stale German address.
2. Mahnung. Formal reminder with a 7 to 14 day window and a small Mahngebühr. Separate guide.
3. Anhörung (or Schätzungsankündigung). You are here. Last formal notice before a binding decision. 14 to 21 day response window.
4. Schätzbescheid. Binding estimated tax assessment. One-month Einspruch window starts running. Separate guide.
5. Vollstreckung. Enforcement against German-located assets, bank accounts, customs holds on inventory.

Steps 1 through 3 are the cheap zone. Step 4 onward is the expensive zone. The Anhörung response, properly drafted, can prevent step 4 entirely; once step 4 issues, the procedural lane changes from "supplying data the Finanzamt has asked for" to "appealing a binding decision," which has higher formal requirements and a tighter clock.

Why foreign sellers get Anhörungen

Three patterns dominate.

1. Multiple Mahnungen ignored

The Anhörung is rarely the first letter. It is usually preceded by one or two Mahnungen that landed without producing a response. The Finanzamt has now decided to move from reminder to action, and the Anhörung is the procedural step that gives the taxpayer one last chance under §91 AO.

2. Marketplace §22f data has flagged a non-filer

Amazon, eBay or other marketplaces have reported transaction data to the Finanzamt under §22f UStG. The Finanzamt has identified a foreign seller who should have registered (or, having registered, should have filed) and has prepared an estimate based on the reported figures. The Anhörung names the seller's listed entity, the years covered, and the figures used to compute the estimate.

3. A specific period the Finanzamt thinks is wrong

A registered seller filed for some periods but not others. The Finanzamt has decided to assess the missing periods, and the Anhörung asks: file the missing returns now with the actual numbers, or accept the estimate. This is the most resolvable case because the seller usually has the underlying records.

How to draft an effective response

Four elements in every response, regardless of which path you pick:

1. Header. Aktenzeichen (case reference), tax type and period, original Anhörung date. The case officer matches incoming mail to the file by these fields; missing them delays processing.
2. Statement of action. One sentence telling the Finanzamt what you are doing: "I am filing the missing UStVA for the listed period as an attachment to this response" / "I am supplying the alternative figures below for the period" / "I am requesting that the planned assessment not issue because the period was nil and here is the supporting documentation."
3. Attachment. The actual late UStVA, the transaction-level evidence, the explanatory documents. Without an attachment, a "statement of action" alone rarely convinces the case officer to back off the planned Bescheid.
4. Request. Explicit closing line: "I therefore request that the planned Schätzbescheid not issue and that the period be assessed on the supplied data."

Three response paths, depending on the underlying situation:

Path A: File the missing return (cleanest)

If the underlying issue is a missed UStVA and your books are in order, file the actual return through ELSTER and reference it in the Anhörung response. In most cases this closes the case: the Finanzamt updates the period with your real figures and the planned Schätzbescheid does not issue. Cost: €150 to €500 for a licensed Steuerberater to file the return and draft the Anhörung response in one step.

Path B: Contest the basis

If you believe the Finanzamt's basis is wrong (e.g., the period in question was actually nil, the business was not active in Germany during the period, the marketplace data attributes sales that were not yours), you respond with documentary evidence. This requires substantive written reasoning, not just a return attachment. Cost: €300 to €800 depending on complexity of the contested basis.

Path C: Request an extension

If you need more time to gather records or get registered, you can request an extension of the response deadline (Fristverlängerung). The Finanzamt grants these routinely for reasonable cause, especially when the request comes from a licensed Steuerberater and is made before the original deadline expires. The extension does not change the substance of what you eventually need to do; it buys time.

What it costs to respond well versus to ignore

The decision math for a typical foreign Amazon FBA seller:

• Anhörung response (Path A, single period, clean records): €150 to €500.
• Anhörung response (Path B, contested basis): €300 to €800.
• Ignore + receive Schätzbescheid + file Einspruch: €500 to €2,000+, plus the §238 AO interest accruing on the estimated assessment (around 1.8% per year), plus any Verspätungszuschlag inside the Bescheid (up to 10% of assessed tax under §152 AO).
• Ignore + accept Schätzbescheid (becomes legally final): the full estimated VAT becomes payable. Estimates are intentionally high; "doing nothing" almost always costs more than the actual underlying liability would have.

The Anhörung window exists specifically so the Finanzamt does not have to issue an inflated estimate against a taxpayer who is willing to supply real numbers. Using the window properly is the cheapest path on the chain.

When you need a Steuerberater

Three practical reasons foreign sellers default to a licensed German tax advisor for Anhörung responses.

• German written-correspondence. The response should be in German for fastest processing. A Steuerberater draft uses the procedural language the case officer expects.
• ELSTER filing. If Path A applies, the late UStVA usually has to go through ELSTER via a Steuerberater intermediary because of the German-resident identity-verification step in the certificate flow.
• Procedural framing. The four elements (Aktenzeichen, action, attachment, request) are routine for a Steuerberater and easy to get wrong as a first-time foreign filer. A poorly framed response that misses the Aktenzeichen or fails to attach evidence often gets ignored, and the Schätzbescheid issues anyway.

You do not need a fiscal representative. A licensed Steuerberater acting as your tax agent is sufficient under German law; the fiscal-rep surcharge some pan-EU providers charge has no legal basis. See our fiscal representation explainer.

Frequently asked questions

What is an Anhörung from the Finanzamt?

An Anhörung is a formal notice from the German Finanzamt that it intends to issue an adverse decision against the taxpayer, and that the taxpayer has a right to be heard before the decision is finalised. This right is guaranteed by §91 Abgabenordnung. In VAT cases it typically means: a Schätzbescheid (estimated assessment) is being prepared, the basis for the estimate is summarised, and the taxpayer is invited to respond within a set deadline before the binding Bescheid issues.

How long do I have to respond to an Anhörung?

The deadline is printed on the letter, typically 14 to 21 days from receipt. Postal delivery is presumed received three days after the postmark under §122 Abs. 2 AO unless you can prove otherwise. Weekends and German public holidays only extend the deadline if the final day itself falls on one (§108(3) AO). Extensions are possible if requested before the original deadline expires; the Finanzamt grants them routinely for reasonable cause.

What happens if I ignore the Anhörung?

The Finanzamt proceeds with the adverse decision it announced. For VAT cases this almost always means a Schätzbescheid (estimated assessment) lands within days of the Anhörung deadline. The Schätzbescheid is a binding tax debt with a separate one-month Einspruch window under §§ 347 ff. AO. The Anhörung was the cheap-fix window; the Schätzbescheid is the expensive-fix window, typically 3 to 10x the cost to resolve.

Can I respond to the Anhörung in English?

Legally yes (the Finanzamt cannot refuse a response solely because it is in English), but in practice the response will be processed faster and more accurately if it is in German. Foreign sellers without German on staff typically use a licensed Steuerberater to draft the response, both for language and for the procedural framing (cite the right Aktenzeichen, identify the period and tax type, attach the missing return or supporting evidence).

What do I include in an Anhörung response?

Four elements: (1) the Aktenzeichen and Bescheid date from the Anhörung header, so the case officer can match the response to the file; (2) a clear statement of what you are doing (filing the missing return, providing alternative evidence, requesting more time, or acknowledging the planned decision); (3) the attachment itself (the late UStVA, the transaction-level records, the explanation of why the period was nil); (4) a request that the planned Schätzbescheid not issue, or that the period be re-assessed on the supplied data.

Is an Anhörung the same as a Schätzungsankündigung?

They overlap but are not identical. A Schätzungsankündigung is the specific announcement that the Finanzamt intends to issue an estimated assessment under §162 AO; an Anhörung is the broader §91 AO right-to-be-heard notice that may precede any adverse decision (including but not limited to a Schätzbescheid). For most VAT cases the two are functionally interchangeable: both name the planned action, the basis, and a deadline. Treat them the same procedurally.

What does an Anhörung response typically cost?

For a single-period case where the underlying issue is a missing UStVA and the books are clean, a Steuerberater-drafted Anhörung response with the late return attached typically costs €150 to €500. Multi-period cases or cases where the response must contest the Finanzamt's stated basis (e.g., the Finanzamt thinks you owe a UStVA but the business was no longer active) cost more because the response requires substantive written reasoning, not just a return attachment.