The correct structure
- Sender block with full name, address, date of birth (for personal matters) and phone number.
- Recipient: authority, department, address.
- Place and date, right-aligned.
- Subject line with the file, tax or customer reference — without writing "Subject:".
- Your request in the first sentence.
- Reasoning in short paragraphs.
- A concrete ask with a deadline.
- Closing, signature, list of enclosures.
Subject lines that work
- "Appeal against the notice of 12 March 2026, ref. 1234/56"
- "Application for an extension to file the 2025 income tax return, tax no. 123/456/78901"
- "Request for file inspection under § 29 VwVfG, case 2026-0815"
Tone and wording
Factual, brief, without indignation. Avoid chains of conditionals and write "I hereby apply for …" or "Please reply by …". Every claim you make should be backed by an enclosure.
Key deadlines
| Matter | Deadline |
|---|---|
| Objection to an administrative act | 1 month after notification |
| Appeal against a tax assessment | 1 month after notification |
| Presumed notification by post | Generally 3 days after posting |
If a deadline ends on a Saturday, Sunday or public holiday, it moves to the next working day. What counts is arrival at the authority, not the posting date.
Sample: an appeal in five sentences
"I hereby lodge an appeal against the notice referenced above. It reached me on 15 March 2026. I will submit the full reasoning by 15 April 2026. Please confirm receipt. You can reach me on the phone number given above."
Why paper still matters here
Many authorities only accept email to a limited extent because written form is required. A signed letter with proof of delivery remains the safest route — and can now be ordered entirely online.