H. Objection to a tax office decision

How to object to a tax office decision?

You can object to a tax office decision within one month after service. Submit your complaint in writing to the tax office. Please enclose all relevant documents with the objection. If the objection is filed via FinanzOnline, attachments may be sent as PDF files. Filing an objection is free of charge. An objection does not suspend the prescribed additional payment; the same remains due as per the indicated date. If you do not wish to pay the required additional payment for the time being, you must file an application for suspension of the collection. The tax office will issue a formal decision on this application.

Note

In the event that your objection is dismissed, interest must be paid for the time of suspension. The interest rate currently amounts to 5.03% (rate at copy date).

In case you have already paid the amount, there is the option of receiving complaint interest if your objection is allowed. The interest rate currently amounts to 5.03% (rate at copy date) for the disputed amount. Interest that does not reach the amount of € 50 will not be credited. This requires filing of an application for complaint interest.

The application for complaint interest must include:

• Identification of the objection, on whose settlement the amount of the payment was dependent
• Identification of the decision whereby the tax to be paid was reduced,
• The information relevant for the assessment base of the interest.

The current values are also available on the internet at bmf.gv.at.

Generally, the tax office itself will issue a preliminary ruling on the objection. If you do not agree with this decision, you may apply for the submission of your objection to the Federal Fiscal Court.