Mistakes happen—even in your tax return. Whether you forgot an expense or accidentally reported something incorrectly, you’re not automatically in trouble. Below, we’ll explain what to do if you spot an error in your tax return and how to correct it.
Summary: minor accidental mistakes won’t cause trouble if you are transparent and communicate proactively with the Finanzamt.
Mistakes in your favor vs. mistakes in favor of the Finanzamt
Mistakes in favor of the Finanzamt
If your mistake led to you paying more tax than necessary (e.g., you forgot to claim a tax-deductible expense), you can generally apply for a simple amendment (schlichte Änderung) with the Finanzamt. This is advantageous for you: only the specific item you want changed gets reexamined, so there’s no risk that something else in your return will get taxed more heavily.
Mistakes in your favor
If your error means you’ve paid less tax than you should have, things can get more serious. You’re obligated to correct this. There are three ways to do so:
Before you receive the tax assessment: If you notice the mistake early, call the Finanzamt and ask them to pause processing. You can then submit a corrected return within a new deadline.
After you receive the tax assessment: Request a correction (simple amendment or an appeal) for the tax assessment. The Finanzamt will provide you with a new deadline for fixing the issue.
File an objection (Einspruch): You have one month from the date you received the assessment to file. If you back up your objection with a corrected tax return, you’ll receive a new assessment with the correct tax amount.
How to correct an already filed tax return
Simple Amendment (Schlichte Änderung)
If you find an error after receiving your tax assessment notice—like forgetting an expense or putting in the wrong address—you can request a simple amendment within one month. The Finanzamt will only review and adjust the items you specifically mention if it’s to your advantage.
Reasons for an amendment (Antrag auf schlichte Änderung)
There are situations where a change request (Antrag auf schlichte Änderung) is worth it.
For example:
You forgot to indicate expenses or costs.
The tax assessment (Steuerbescheid) contains formal errors such as the wrong address.
The facts were not clearly described.
Advertising costs (Werbungskosten) were not recognized.
Only a specific item should be changed, not the entire tax assessment.
What does an amendment (Antrag auf schlichte Änderung) look like?
Amendments (Antrag auf schlichte Änderung) are not subject to any specific form. This means that the application can be submitted informally. Compared to an appeal (Einspruch), you can simply initiate the change by phone or personal interview. In any case, it is important to clearly state what should be changed for all variants. Sometimes, it can happen that the tax office (Finanzamt) requires additional evidence from you, depending on the circumstances.
To be on the safe side, we recommend submitting the change request in writing. This then contains all the essential items and requests a correction simultaneously.
Appeal (Einspruch)
You can file an appeal if a simple amendment isn’t enough or the Finanzamt didn’t recognize certain expenses. Your entire return could be reexamined (not just the part you point out). You don’t have to provide a reason, but the Finanzamt can also look into other items.
Withdrawal of a voluntary tax return
If you filed a voluntary return (you weren’t required to file, e.g., not relevant for self-employed) and still owe additional tax, you can withdraw it within one month. Doing this cancels your filing as if it never happened, and the Finanzamt’s payment request is canceled. However, it only works if you weren’t obligated to file a return in the first place.
Avoiding mistakes from the start
Report all Income: Even small amounts or side income must be included.
Don’t round in your favor: Keep amounts exact to the cent.
Register your self-employment: If you’re self-employed or a freelancer, don’t forget to file the Fragebogen zur steuerlichen Erfassung.
Stay on top of deadlines: The tax return is usually due on July 31 of the following year.
Use Norman: With Norman, you can:
Automate data entry.
Get tips on potential deductibles.
Submit your tax return securely.
Get guidance on your next steps so you don’t miss deadlines.
Potential consequences of mistakes
Accidental errors are typically not considered tax evasion.
Serious or intentional errors may be seen as tax evasion, leading to significant penalties or even criminal charges.
The severity depends on the nature and scope of the mistake. However, recognizing and correcting errors proactively usually means you have nothing to fear.
Conclusion
You’re not automatically in trouble if you make a mistake on your tax return. You have various ways to correct the record through a simple amendment, an appeal, or by withdrawing a voluntary return. And of course, preventing errors from the start is always easiest—especially with the right tools and support. Norman can help you steer clear of costly mistakes, stay organized, and focus on what truly matters: growing your business.
Sample letter (Appeal / Withdrawal Template)
Below is a sample letter you can use when you need to file an appeal or withdraw a voluntary tax return. Remember to replace the placeholders (e.g., date, year) with your actual details. The letter should be in German!
First name Last name
Street House
12345 City
City, DD.MM.YYYY
Subject: Appeal against the (YEAR) Tax Assessment Notice, dated (DATE)
To whom it may concern,
I hereby file an appeal against the above-mentioned tax assessment notice in due time and form.
I would like to withdraw my application for assessment according to § 45 Paragraph 2 No. 8 of the Income Tax Law.
In addition, I request that you stop processing my application.
Please confirm that you have received my appeal.
Best regards,
Signature