The result of the assessment is notified to the taxpayer by means of a ruling. The assessment procedure is concluded with the issuance of this assessment ruling.
In addition to the tax factors (i.e. taxable income and assets), the assessment ruling contains in particular:
- any justifications for deviations from the declaration in the tax return
- the calculation of taxes due and
- the duration of the tax liability
Only with all this information can the taxpayer check whether his assessment is correct. The ruling also indicates the legal remedy that the taxpayer can use to defend himself against the assessment ruling if he does not agree with it. In this case, they may lodge a written objection with the competent tax authority within 30 days of notification of the ruling. The 30-day period cannot be extended.
As a rule, the objection procedure is free of charge. The tax authority may reassess all tax factors in the objection procedure.
The decision to appeal is communicated to the taxpayer in writing and contains a brief statement of reasons. If the assessment decision is not contested in due time, it becomes legally binding. In principle, legally binding assessment rulings can no longer be amended.