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Writing a letter to the German tax office: structure and examples

Whether it's a deadline extension for your tax return, a deferral request or a query about an assessment: a clear letter to the tax office saves follow-up questions and time. Here is how to structure it — and what the tax office pays attention to.

Updated August 2026 · 6 minutes read

Desk with a formal letter, calculator, pencil and a folder of documents

First things first: file reference and tax number

Tax offices process hundreds of letters a day. So that yours is assigned to the right case, two pieces of information belong prominently in the letter:

  • Your tax number (shown at the top of every assessment),
  • the file reference (Aktenzeichen) or case number of the letter you are replying to.

Put both in the subject line, e.g.: "Your letter of 12 March 2026, file reference 2024-073829-0012, tax number 12/345/67890".

Formal tax office letter with file reference and barcode, beside it an envelope and a stamp
Copy the file reference and tax number from the assessment — your letter goes straight to the right caseworker.

Structure of the letter

  1. Sender: Your full name and address.
  2. Recipient: The responsible tax office with the address from the assessment — often a P.O. box.
  3. Subject: Your request plus file reference and tax number.
  4. Request: State in one sentence what it is about, then the reasoning. Keep it short and factual.
  5. Concrete ask with a date: "I request an extension of the filing deadline until 30 June 2026."
  6. List the enclosures: List any documents you attach at the bottom.

Three typical occasions with wording

Deadline extension: "Due to a prolonged illness I cannot file my 2025 tax return on time. I request an extension of the filing deadline until 31 July 2026."

Deferral: "I am currently unable to pay the amount due in one sum. I request a deferral and propose instalments of €150 per month." A sample is in the template Request a payment plan.

Objection to an assessment: A one-month deadline applies from notification (§ 355 AO). Use the template Objection to a tax assessment — since 2025, for letters the deadline can expire up to four days after posting before the letter is deemed received (§ 122 AO). Posting early pays off.

Letter or ELSTER?

Many matters can also be handled via ELSTER or the contact form. A paper letter is worthwhile when you need to attach documents, want provable receipt, or have no ELSTER account. Send the letter conveniently via the letter editor — with a dispatch confirmation as proof. General tips for official mail are in Writing a letter to an authority.

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