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 objection 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 amounts to 3.53% (rate on copy date).

In case you have already paid the amount, you may be entitled to receive interest on the objection if your objection is upheld. The interest rate amounts to 3.53% (rate on copy date) for the disputed amount. Interest amounts less than € 50 will not be credited. This requires filing of an application for interest on the objection.

The application for interest on the objection must include:

• Designation of the objection, on whose settlement the amount of the payment was dependent
• Designation of the decision reducing the tax debt paid
• The information relevant for the assessment base of the interest

The current values are also available online 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 to the Federal Fiscal Court to have the objection reviewed within one month.