Key Takeaways
- The single most important sentence to find: „Die Besteuerungsgrundlagen wurden geschätzt“ means the Finanzamt estimated your VAT (a Schätzbescheid). You have one month from deemed receipt to object.
- Most other letters give you about 14 days (Aufforderung, Anhörung, Mahnung). The exact date is printed in the letter and it is binding.
- The clock starts before you think: for letters posted since 1 January 2025, delivery within Germany is presumed on the 4th day after posting, delivery abroad one month after posting (§ 122 AO).
- Penalties run automatically: late filing costs 0.25% of the tax per started month (min. €25/month, § 152 AO); late payment costs 1% per started month (§ 240 AO); interest adds 0.15% per month (§ 233a AO).
- Every reply must be in German. Objections, filings, and correspondence are handled in German; foreign companies normally respond through a licensed German tax advisor.
Verified July 2026 against the Abgabenordnung (§§ 91, 122, 152, 162, 240, 233a, 329, 347) and UStG § 25e. Wording varies slightly between Finanzämter; the formulations below are the standard patterns.
If you pasted a sentence from a German tax office letter into a search engine, this page is built for you. Below are 40+ standard sentences and phrases that appear in real Finanzamt letters to foreign companies: filing demands, hearing notices, estimated assessments, payment reminders, penalty lines, and enforcement warnings. Each one is decoded the same way: the German phrase, what it says in plain English, what it means for your company, the deadline it implies, and what to do about it. Use Ctrl+F / Cmd+F to find the exact wording from your letter.
Jump to your letter's language:
- 1. First: identify the letter from its heading
- 2. “You have not filed” (Erinnerung / Aufforderung)
- 3. “We are about to estimate” (Anhörung)
- 4. “We estimated your tax” (Schätzbescheid)
- 5. “Pay now” (Fälligkeit / Mahnung)
- 6. Penalty and interest lines
- 7. Enforcement warnings (Vollstreckung)
- 8. Neutral and good-news phrases
1. First: Identify the Letter From Its Heading
The subject line (Betreff) or bold heading tells you which letter type you are holding, and each type carries its own clock. If you only decode one thing, decode this. For a side-by-side overview of the letter types, see German Finanzamt letter types compared.
„Bescheid für 2025 über Umsatzsteuer“ / „Bescheid über Umsatzsteuer-Vorauszahlung“
Plain English: “Assessment notice for VAT (for the year 2025 / for a prepayment period).”
What it means for you: This is a formal, binding administrative act (Bescheid), not an information letter. The amounts in it become enforceable unless you object. Check every figure against your own records.
Deadline it implies: One month from deemed announcement to file an Einspruch (objection).
What to do: Compare the assessed figures with your filings. If they match, pay by the stated due date. If they do not, or if you never filed for that period (which makes this an estimate), get an Einspruch filed within the month.
„Erinnerung an die Abgabe der Umsatzsteuer-Voranmeldung“
Plain English: “Reminder to submit your VAT preliminary return.”
What it means for you: The Finanzamt noticed a missing UStVA. This is the earliest, cheapest stage of the escalation chain. Nothing bad has been assessed yet.
Deadline it implies: The date printed in the letter, commonly around two weeks.
What to do: File the missing return before the date. Filing now usually keeps penalties minimal and stops the escalation to an Aufforderung or worse.
„Aufforderung zur Abgabe der Steuererklärung“
Plain English: “Formal demand to submit the tax return.”
What it means for you: A binding filing demand under § 149 AO and § 18 UStG. The letter lists the exact missing periods. Ignoring it triggers late-filing penalties and, eventually, an estimated assessment.
Deadline it implies: Typically 14 days; the letter states the exact date.
What to do: Reconstruct and file the listed returns inside the window. Full playbook: Aufforderung zur Abgabe response guide.
„Anhörung nach § 91 AO“ / „Gelegenheit zur Stellungnahme“
Plain English: “Formal hearing / opportunity to state your position.”
What it means for you: The law requires the Finanzamt to hear you before it takes an adverse decision. In VAT cases this is the last letter before a Schätzbescheid issues.
Deadline it implies: Usually 14 days to respond in writing.
What to do: Respond, in German, before the date: acknowledge the missing returns, file them (or commit to a concrete timeline), and ask that no estimate be issued. Details: Anhörung response guide.
„Mahnung“ / „Rückstandsanzeige und Mahnung“
Plain English: “Payment reminder / statement of arrears and reminder.”
What it means for you: A tax amount was assessed, the due date passed, and payment has not arrived. Late-payment surcharges are already accruing at 1% per month.
Deadline it implies: Usually 14 days; the letter states the exact date.
What to do: Either pay (with the correct payment reference), dispute the underlying assessment, or request a payment arrangement. The three paths are compared in the Mahnung response guide.
„Vollstreckungsankündigung“
Plain English: “Announcement of enforcement.”
What it means for you: The final warning. After the payment date in this letter, the Finanzamt can seize assets without warning you again.
Deadline it implies: The last payment date printed in the letter. After it, enforcement can begin at any time.
What to do: Do not sit on this one over a weekend. Pay, or get a tax advisor to negotiate (payment plan, suspension of collection if the underlying assessment is disputed) before the date passes.
2. “You Have Not Filed”: Erinnerung and Aufforderung Lines
These sentences appear in the body of reminder and demand letters. They define which periods are missing and what happens if you stay silent.
„Sie haben die Umsatzsteuer-Voranmeldung für den Zeitraum … bisher nicht abgegeben.“
Plain English: “You have not yet submitted the VAT preliminary return for the period …”
What it means for you: The Finanzamt names the exact missing periods. This list is what you must file, and it is also the scope of any later estimate if you do not.
Deadline it implies: The response date stated elsewhere in the letter (typically 14 days).
What to do: Check the listed periods against what you actually filed. If a return was filed but not matched (wrong Steuernummer, technical rejection), say so in writing with proof. Otherwise, file the gaps.
„Sie werden hiermit aufgefordert, die Erklärung bis zum … abzugeben.“
Plain English: “You are hereby required to submit the return by …”
What it means for you: The date after „bis zum“ is your binding deadline. “Hiermit aufgefordert” is formal legal language, not a polite request.
Deadline it implies: Exactly the date printed after „bis zum“.
What to do: Put the date in your calendar with a one-week head start; German returns must be prepared and submitted electronically, which takes lead time for foreign companies. If the reconstruction genuinely needs longer, request an extension (§ 109 AO) before the date, never after.
„Sollten Sie der Aufforderung nicht fristgerecht nachkommen, kann ein Verspätungszuschlag festgesetzt werden (§ 152 AO).“
Plain English: “If you do not comply in time, a late-filing penalty can be imposed.”
What it means for you: The penalty is 0.25% of the assessed tax per started month of delay, minimum €25 per month per return, capped at 10% of the tax or €25,000. For several missing months, this multiplies per return.
Deadline it implies: Same filing deadline as the demand itself.
What to do: File inside the window. For foreign sellers acting in good faith, the penalty is often reduced or waived when the returns arrive with the response; ask for that in the cover letter. Run your own numbers in the penalty calculator.
„Ich weise darauf hin, dass die Besteuerungsgrundlagen geschätzt werden können, wenn Sie Ihrer Erklärungspflicht nicht nachkommen (§ 162 AO).“
Plain English: “Be advised that your tax basis can be estimated if you do not meet your filing obligation.”
What it means for you: The Schätzbescheid threat, in writing. Estimates for foreign marketplace sellers are typically 2-5x the real liability, because the Finanzamt estimates from gross marketplace data without your deductions.
Deadline it implies: The letter's filing deadline. After it, the estimate track starts.
What to do: Treat this sentence as the price tag of silence. Filing real numbers now is almost always cheaper than objecting to an estimate later.
„Die Verpflichtung zur Abgabe der Erklärung bleibt bestehen.“
Plain English: “The obligation to file the return remains in force.”
What it means for you: Even if a penalty is set or the tax is estimated, you still legally owe the actual return. Paying an estimate does not close the filing gap.
Deadline it implies: Ongoing; the duty does not expire.
What to do: Always file the real return, even after an estimate. The real return is also what replaces an inflated estimate with your actual numbers.
3. “We Are About to Estimate”: Anhörung Lines
The Anhörung is the legally required “last chance to speak” before an estimated assessment. Its sentences read procedural, but the message is simple: respond now or receive a Schätzbescheid.
„Es ist beabsichtigt, die Besteuerungsgrundlagen nach § 162 AO zu schätzen.“
Plain English: “We intend to estimate your tax basis under § 162 AO.”
What it means for you: The decision to estimate has effectively been made; only your response can stop it. This is the cheapest exit on the whole escalation ladder: respond here and you skip the assessment-then-objection round entirely.
Deadline it implies: The response date in the letter, usually 14 days.
What to do: File the missing returns with (or instead of) a written response. Actual filings are the strongest possible answer to an Anhörung.
„Sie erhalten Gelegenheit, sich bis zum … zu diesem Sachverhalt zu äußern.“
Plain English: “You have the opportunity to comment on this matter by …”
What it means for you: This is your § 91 AO right to be heard. “Opportunity” sounds optional; treat it as mandatory, because silence is read as having nothing to say.
Deadline it implies: The printed date. Extensions are possible only on explicit request (§ 109 AO).
What to do: Respond in writing, in German, before the date, referencing the letter's file number (Aktenzeichen). A one-time extension of 14-30 days is sometimes granted to foreign companies reconstructing several periods, but only if requested before the deadline.
„Nach Ablauf der Frist ergeht der Bescheid nach Aktenlage.“
Plain English: “After the deadline, the assessment will be issued based on the file as it stands.”
What it means for you: “Based on the file” means based on marketplace reports and the Finanzamt's own estimate, without your input. The Schätzbescheid then issues automatically; no further warning comes.
Deadline it implies: The same Anhörung response date; this sentence describes what happens the day after it.
What to do: Do not let “nach Aktenlage” happen. Even a substantive partial response (some periods filed, a concrete timeline for the rest) usually beats silence.
„Beabsichtigte Festsetzung: Umsatzsteuer … Euro“
Plain English: “Intended assessment: VAT of … euros.”
What it means for you: The number the Finanzamt intends to assess. It is an opening position, deliberately high, built from gross sales data without your input VAT or OSS splits.
Deadline it implies: Respond before the Anhörung date and this number never becomes an assessment.
What to do: Do not panic at the figure and do not pay it. Replace it with reality: real returns from your Amazon VAT Transactions Reports, OSS records, or bookkeeping.
4. “We Estimated Your Tax”: Schätzbescheid Lines
These sentences mean the estimate already happened. The letter is a binding assessment and the one-month objection clock is running. Full recovery playbook: Schätzbescheid response guide.
„Die Besteuerungsgrundlagen wurden gemäß § 162 AO geschätzt, weil Sie keine Steuererklärung abgegeben haben.“
Plain English: “Your tax basis was estimated under § 162 AO because you did not file a return.”
What it means for you: This is the defining Schätzbescheid sentence. The amounts were picked by the Finanzamt, typically 2-5x what corrected returns show, and they become final unless you object.
Deadline it implies: One month from deemed announcement to file an Einspruch (§§ 347 ff. AO).
What to do: Within the month: file an Einspruch, request suspension of collection (Aussetzung der Vollziehung, § 361 AO), and start reconstructing the real returns. Typical outcome once real numbers are filed: a 60-80% reduction.
„Der Bescheid ergeht unter dem Vorbehalt der Nachprüfung (§ 164 AO).“
Plain English: “This assessment is issued subject to later review.”
What it means for you: The assessment stays open for correction, in both directions. This is standard on VAT prepayment assessments and it is good news on an estimate: corrected returns can still replace the numbers.
Deadline it implies: None by itself, but do not rely on it instead of the Einspruch month; the reservation can be lifted and collection runs regardless.
What to do: Use the open door: file the real returns. On an estimate, still file the Einspruch within the month as the safety net.
„Es wird ein Verspätungszuschlag in Höhe von … Euro festgesetzt.“
Plain English: “A late-filing penalty of … euros is imposed.”
What it means for you: The penalty is now part of the assessed amount, on top of the estimated tax. It follows the § 152 AO math (0.25% per started month, min. €25/month, capped at 10% or €25,000).
Deadline it implies: It shares the Bescheid's one-month objection window.
What to do: Contest it together with the estimate in the same Einspruch. When corrected returns cut the tax, the percentage-based penalty falls with it, and good-faith reductions are often negotiable.
„Bitte reichen Sie die Steuererklärung unverzüglich nach.“
Plain English: “Please submit the tax return without delay.”
What it means for you: Even inside a Schätzbescheid, the Finanzamt tells you the real return is still owed. „Unverzüglich“ is a legal term meaning “without culpable delay”, not “when convenient”.
Deadline it implies: No fixed date, but the Einspruch month is the practical window to get real numbers on file.
What to do: File the actual return as fast as reconstruction allows. It is simultaneously your compliance fix and your evidence for lowering the estimate.
„Rechtsbehelfsbelehrung: Gegen diesen Bescheid ist der Einspruch gegeben. Er ist innerhalb eines Monats nach Bekanntgabe einzulegen.“
Plain English: “Appeal instructions: this assessment can be challenged by objection, to be filed within one month of announcement.”
What it means for you: Every Bescheid ends with this block. It is the legally binding statement of your remedy and your deadline. If this block is missing or defective, the objection window extends to one year, but never plan on that.
Deadline it implies: One month from deemed announcement, calculated under § 122 AO (see next phrase).
What to do: File the Einspruch in writing (letter, fax, or ELSTER) with the issuing Finanzamt, naming the Bescheid by date and file number. A licensed German tax advisor does this same-day.
„Der Bescheid gilt bei Übermittlung im Inland am vierten Tag nach Aufgabe zur Post als bekannt gegeben (§ 122 AO).“
Plain English: “For domestic delivery, the assessment counts as announced on the fourth day after posting.”
What it means for you: Your one-month objection clock starts on that presumed day, not on the day you actually opened the envelope. For letters posted since 1 January 2025 the presumption is the 4th day within Germany and one month after posting for delivery abroad (older letters carried a 3-day rule). Letters sent to a foreign address therefore reach you with part of the practical response time already consumed, or, for the abroad presumption, with more time than the letter date suggests. The safe reading: count from the letter date and act early.
Deadline it implies: It defines when every other deadline starts running.
What to do: Keep the envelope (the postmark matters if delivery was late), note the letter date, and compute your window from the presumption. The deadline calculator does the counting for you, conservatively.
5. “Pay Now”: Fälligkeit and Mahnung Lines
Payment-side sentences. The recurring foreign-seller trap here is not unwillingness to pay, it is payments that never get matched because the reference number is missing. How to pay from abroad, step by step: paying German VAT from abroad.
„Die Steuer ist am … fällig.“ / „Fälligkeitstag“
Plain English: “The tax is due on …” / “due date”.
What it means for you: The date money must be on the Finanzamt's account, not the date you send it. From the day after, late-payment surcharges start under § 240 AO.
Deadline it implies: The printed due date; cross-border transfers need 1-3 banking days of head start.
What to do: Pay early enough for the transfer to land, or set up SEPA direct debit so the Finanzamt pulls the amount itself on the due date.
„Nach den Unterlagen der Finanzkasse haben Sie folgende Rückstände nicht entrichtet:“
Plain English: “According to the cash office's records, you have not paid the following arrears:”
What it means for you: A table follows, itemising tax, surcharges, and interest per period. This is the Finanzamt's ledger view of your account; it is what they will enforce.
Deadline it implies: The payment date stated in the same letter.
What to do: Reconcile the table line by line against your own payments. If you already paid an item, respond with the payment proof and the reference used; misdirected payments are common when the Kassenzeichen was missing.
„Wir bitten Sie, den rückständigen Betrag innerhalb von … Tagen zu entrichten.“
Plain English: “We ask you to pay the outstanding amount within … days.”
What it means for you: Despite the polite “we ask” (wir bitten), this is the enforcement countdown. After it, the Vollstreckungsankündigung follows.
Deadline it implies: The stated number of days, usually adding up to about 14 days from the letter date.
What to do: If the amount is right, pay within the window. If cash flow is the problem, request a payment arrangement (Stundung, § 222 AO) before the window closes rather than going silent.
„Geben Sie bei Zahlung bitte unbedingt das Kassenzeichen an.“
Plain English: “When paying, you must quote the payment reference number.”
What it means for you: The Kassenzeichen (sometimes the Steuernummer plus period) is how the Finanzkasse matches your money to your debt. A payment without it can sit unallocated while your account keeps accruing surcharges as if unpaid.
Deadline it implies: None itself, but it protects every payment deadline you meet.
What to do: Copy the reference exactly into the transfer's purpose field (Verwendungszweck). If you paid without it, send the Finanzkasse the payment details so they can allocate it.
„Säumniszuschläge sind kraft Gesetzes entstanden und werden nicht gesondert festgesetzt.“
Plain English: “Late-payment surcharges arose by operation of law and are not assessed separately.”
What it means for you: No one issues a decision about these surcharges; they accrue automatically at 1% of the unpaid tax per started month (§ 240 AO), with the base rounded down to the nearest €50. There is nothing to appeal, only a principal to pay off.
Deadline it implies: Every started month adds another 1%. Paying even a few days into a new month costs that month's full percent.
What to do: Stop the clock by paying the principal. In hardship or clear-unfairness cases a partial waiver (Erlass, § 227 AO) can be requested, but the realistic plan is ending the accrual.
„Sollte die Zahlung bereits erfolgt sein, betrachten Sie dieses Schreiben als gegenstandslos.“
Plain English: “If you have already paid, please disregard this letter.”
What it means for you: The letter and your payment may have crossed in the mail. But “disregard” is only safe if the payment actually arrived and was matched.
Deadline it implies: Verify before the letter's payment date anyway.
What to do: Confirm the debit left your account with the correct reference, and if anything is unclear, ask the Finanzkasse for an account statement (Kontoauszug) of your tax account rather than assuming.
6. Penalty and Interest Lines
The money mechanics behind the threats. Worked examples with concrete numbers: German VAT penalty math and the interactive penalty calculator.
„Der Verspätungszuschlag beträgt 0,25 Prozent der festgesetzten Steuer für jeden angefangenen Monat, mindestens 25 Euro je Monat.“
Plain English: “The late-filing penalty is 0.25% of the assessed tax per started month, at least €25 per month.”
What it means for you: This is the § 152 AO formula. Note “per started month” and “per return”: six months late on four monthly returns means the minimum builds per return, per month. The cap is 10% of the tax or €25,000, whichever is lower.
Deadline it implies: Each new started month adds a tranche; filing this week instead of next month genuinely saves money.
What to do: File. For monthly and quarterly UStVA the penalty is discretionary in many constellations, and good-faith foreign sellers who catch up promptly often see it reduced or waived on request.
„Für jeden angefangenen Monat der Säumnis ist ein Säumniszuschlag von 1 Prozent zu entrichten (§ 240 AO).“
Plain English: “For each started month of late payment, a surcharge of 1% is due.”
What it means for you: The late-payment counterpart to the late-filing penalty above. On €10,000 unpaid, €100 per month, every month, with no cap date until the principal is paid.
Deadline it implies: Accrues monthly from the day after the due date.
What to do: Prioritise paying the principal over arguing about the surcharge; the surcharge follows the principal automatically in both directions.
„Festsetzung von Zinsen nach § 233a AO“ / „Der Zinslauf beginnt am …“
Plain English: “Assessment of interest under § 233a AO” / “Interest starts running on …”
What it means for you: Back-tax interest at 0.15% per month (1.8% per year, the post-2022 rate under § 238 AO) on underpaid VAT, starting only after a statutory grace period after the tax year. It typically appears when old periods get assessed or corrected years later.
Deadline it implies: The interest itself is assessed in a Bescheid, so the one-month Einspruch window applies to its calculation.
What to do: Check the interest period and base amount. When an inflated estimate is corrected downward, the interest on the difference falls away with it.
„Die Festsetzung eines Zwangsgeldes wird angedroht (§§ 328, 329 AO).“
Plain English: “We hereby threaten to impose a coercive fine.”
What it means for you: A Zwangsgeld is not a penalty for the past but pressure for the future: a fine, up to €25,000 per instance, to force you to file. The Androhung (threat) is the required first step; the actual imposition follows if you stay silent.
Deadline it implies: The compliance date stated with the threat.
What to do: Filing the demanded return before the date makes the Zwangsgeld moot. If it was already imposed, filing usually stops its enforcement, but the earlier you act the cleaner it is.
„Das Zwangsgeld wird festgesetzt, wenn Sie der Verpflichtung nicht bis zum … nachkommen.“
Plain English: “The coercive fine will be imposed if you do not comply by …”
What it means for you: The threat has a date now. After it, the fine is set by separate Bescheid and is collectible like a tax debt.
Deadline it implies: The printed compliance date.
What to do: Same cure as above: comply (file) before the date. If the date is impossible, request an extension in writing before it passes, with a concrete counter-date.
7. Enforcement Warnings: Vollstreckung Lines
The endgame vocabulary. If your letter contains these phrases, the case has left the reminder phase; timing is now measured in days. The full ladder with cost progression: Finanzamt escalation timeline.
„Wir kündigen hiermit die Vollstreckung an.“
Plain English: “We hereby announce enforcement.”
What it means for you: The formal switch from reminding to collecting under §§ 249 ff. AO. The next actions are real: account garnishment, seizure of receivables, cross-border collection.
Deadline it implies: The final payment date in the letter; enforcement can start any time after it.
What to do: Engage immediately: pay, or have an advisor file for suspension of collection (if the underlying assessment is disputed) or a payment arrangement, before the date.
„Vollstreckungsmaßnahmen können ohne weitere Ankündigung durchgeführt werden.“
Plain English: “Enforcement measures may be carried out without further notice.”
What it means for you: There will be no next warning letter. The first sign of the next step can be a frozen bank account or a marketplace payout hold.
Deadline it implies: None left. You are past the deadlines.
What to do: Treat as same-week urgent. Even at this stage, a credible catch-up plan (filings plus payment or instalments) usually stops measures, but it must reach the Finanzamt before the garnishment order does.
„Pfändungs- und Einziehungsverfügung“
Plain English: “Garnishment and collection order.”
What it means for you: Enforcement has happened. This order attaches a bank account or a receivable (for marketplace sellers, that can include payout claims) and directs the third party to pay the Finanzamt instead of you.
Deadline it implies: Immediate. The account or receivable is already blocked when you read this.
What to do: Get professional help the same day. The lever is removing the reason: pay or settle the debt, or, where the underlying assessment is a never-corrected estimate, get real returns and a suspension request in fast.
„Ersuchen um Beitreibung nach der EU-Beitreibungsrichtlinie“
Plain English: “Request for recovery under the EU Recovery Directive.”
What it means for you: Being outside Germany does not park the debt. Under Council Directive 2010/24/EU, the Finanzamt can have your home country's tax authority collect the German debt with its own domestic powers. Similar mutual-assistance routes exist for several non-EU states.
Deadline it implies: None stated; the file has moved to your home tax office's collection unit.
What to do: Resolve it on the German side (payment, instalments, or correcting an inflated estimate); the home-country collection stops when the German claim is settled or suspended.
„Mitteilung an den Betreiber des Online-Marktplatzes nach § 25e UStG“
Plain English: “Notification of the online marketplace operator under § 25e UStG.”
What it means for you: The Finanzamt can tell Amazon, eBay, or another marketplace that you are VAT non-compliant. Because the marketplace becomes liable for your German VAT if it keeps you selling, the standard reaction is suspending the account.
Deadline it implies: Whatever date the surrounding letter sets; once the notification is out, reinstatement takes weeks, not days.
What to do: This is the existential one for marketplace sellers: resolve the compliance gap before the notification goes out. Background: § 25e marketplace liability explained.
„Haftungsbescheid“ / „Sie werden nach § 69 AO in Haftung genommen.“
Plain English: “Liability assessment” / “You are being held personally liable under § 69 AO.”
What it means for you: Addressed to the managing director personally, not the company: where a legal representative grossly breaches tax duties, the company's VAT debt can become their personal debt.
Deadline it implies: A Haftungsbescheid is itself a Bescheid: one month to file an Einspruch.
What to do: Never ignore this on the theory that only the company owes the tax. Object within the month and address the underlying company debt in parallel.
8. Neutral and Good-News Phrases
Not every Finanzamt letter is a threat. These phrases are administrative or genuinely positive, but two of them start duties that foreign sellers often miss.
„Ihnen wurde folgende Steuernummer zugeteilt: …“
Plain English: “You have been assigned the following tax number: …”
What it means for you: Your German VAT registration is live. Good news, and the start of the obligation cycle: from now on, UStVA returns are due for every period, even zero-sales months.
Deadline it implies: Your first UStVA is generally due by the 10th of the month after the first filing period ends.
What to do: Note the Steuernummer, the assigned Finanzamt, and the filing frequency stated in the letter, and set up the filing rhythm immediately. Missing the first returns is exactly how the letters in sections 1-7 start.
„Bitte reichen Sie den ausgefüllten Fragebogen zur steuerlichen Erfassung ein.“
Plain English: “Please submit the completed tax registration questionnaire.”
What it means for you: The Finanzamt wants the registration questionnaire before it assigns (or continues processing) your Steuernummer. Until it is in, the registration clock is paused.
Deadline it implies: The date in the letter if one is set; otherwise, every week of delay extends the 4-8 week registration wait.
What to do: Complete it in German, fully; partial answers trigger follow-up rounds. English walkthrough of all sections: Fragebogen zur steuerlichen Erfassung in English.
„Bitte benennen Sie einen Empfangsbevollmächtigten im Inland.“
Plain English: “Please name an authorised recipient in Germany.”
What it means for you: The Finanzamt wants a German address that receives your mail. This matters more than it looks: with a domestic recipient, letters count as announced on the 4th day after posting and nothing gets lost in international mail. Without one, critical letters travel abroad and deadlines run while envelopes are in transit.
Deadline it implies: Respond by the letter's date; the request itself signals that important mail is coming.
What to do: Appoint one. For most foreign companies the natural choice is their German tax advisor, who then receives, translates, and triages every Finanzamt letter on arrival.
„Der Erstattungsbetrag wird auf das von Ihnen benannte Konto überwiesen.“
Plain English: “The refund amount will be transferred to the account you named.”
What it means for you: A refund position (input VAT exceeding output VAT, common in inventory build-up months) has been accepted and is being paid out. Refund returns take effect once the Finanzamt agrees to them, so this sentence is that agreement in action.
Deadline it implies: None for you; the money is on its way.
What to do: Verify the IBAN on file is current (refunds to closed accounts are a slow round-trip), and archive the letter with the corresponding return.
„Dem Antrag auf Dauerfristverlängerung wird zugestimmt.“
Plain English: “The application for a permanent filing extension is approved.”
What it means for you: All your UStVA deadlines shift one month later (the January return moves from 10 February to 10 March, and so on). For monthly filers this came with a special advance payment that is credited back at year-end.
Deadline it implies: Your new standing rhythm: the 10th, one month later than the default.
What to do: Update your internal deadline calendar and keep the letter; the extension continues for future years until revoked. All 2026 dates in both rhythms: German VAT return deadlines 2026.
Frequently Asked Questions
What does “Die Besteuerungsgrundlagen wurden geschätzt” mean?
It means the Finanzamt estimated your tax basis under § 162 AO because it did not receive your returns; the letter is a Schätzbescheid. You have one month from deemed receipt to file an Einspruch, and the estimate (typically 2-5x the real liability) can usually be replaced by filing the actual returns. Full playbook: Schätzbescheid guide.
Do I have to respond in German?
Yes. Filings, objections, and correspondence run in German, and the Finanzamt replies in German. Foreign companies normally route this through a licensed German tax advisor who drafts the German response and corresponds on their behalf. If you cannot read your letter at all, start here: I can't read my Finanzamt letter.
When does the deadline actually start running?
From the deemed announcement date, not from when you opened the envelope. For letters posted since 1 January 2025: the 4th day after posting for domestic delivery, one month after posting for delivery abroad (§ 122 AO). The letter also prints specific response dates, and those are binding. When in doubt, count from the letter date and act early; the deadline calculator counts conservatively for you.
What is the difference between Verspätungszuschlag and Säumniszuschlag?
Verspätungszuschlag punishes late filing: 0.25% of the assessed tax per started month, minimum €25 per month per return, capped at 10% or €25,000 (§ 152 AO). Säumniszuschlag punishes late payment: 1% of the unpaid tax per started month, base rounded down to the nearest €50 (§ 240 AO). They stack, and interest under § 233a AO can come on top.
What happens if I ignore the letter completely?
The chain escalates: reminder and demand letters, then the Anhörung, then a Schätzbescheid at 2-5x reality, then Mahnung, Vollstreckungsankündigung, and enforcement: account garnishment, collection through your home country's tax authority under EU mutual assistance rules, and marketplace notification under § 25e UStG with account suspension as the practical result. The whole ladder, with costs at each rung: escalation timeline.
Can the deadline be extended?
Filing-type deadlines (Aufforderung, Anhörung): sometimes, on explicit written request before the deadline (§ 109 AO); foreign sellers reconstructing multiple periods are sometimes granted 14-30 extra days. The one-month Einspruch window is statutory and does not extend; after it, only a Wiedereinsetzung under § 110 AO in narrow circumstances. Never plan around an extension you have not been granted.
Related reading:
Someone who reads these letters for a living
Vaytax responds to Finanzamt letters for foreign companies: a licensed German tax advisor reads your letter, identifies the type and the real deadline, and emails you a fixed-price quote within 4 hours (weekdays 9-18 CET). You pay nothing to receive the quote. For ongoing compliance, Vaytax handles German VAT registration and every filing at €1,199/year all-in (German VAT registration included), or €79/month if you already have a German Steuernummer.
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Sources & official references
- § 122 AO: announcement of administrative acts (Bekanntgabe)
- § 152 AO: late-filing penalty (Verspätungszuschlag)
- § 162 AO: estimation of the tax basis (Schätzung)
- § 240 AO: late-payment surcharge (Säumniszuschlag)
- § 329 AO: coercive fine (Zwangsgeld)
- § 347 AO: objection (Einspruch)
- § 25e UStG: marketplace operator liability