In short
- The heading names the type of letter.
- Bescheid, Schätzungsbescheid and Mahnung need quick action.
- Against a Bescheid you can object within one month after it counts as delivered (§ 355 AO).
- Fragebogen zur umsatzsteuerlichen ErfassungVAT registration questionnaire
- Sent when you register or when the tax office needs your details. Fill it in completely and return it by the date given. Section 1.6 is where you name your authorised recipient.
- Mitteilung über die SteuernummerNotice of your tax number
- Confirms your registration and gives you your tax number (Steuernummer). Keep it: you need the number for every return and every letter.
- ErinnerungReminder
- Usually means a VAT return is missing. File the return quickly; if you do not, the tax office may estimate your tax.
- BescheidFormal decision
- A binding decision, for example a tax assessment. You can object within one month after it counts as delivered (Einspruch, § 355 AO). Check it carefully or ask a tax advisor.
- SchätzungsbescheidEstimated assessment
- The tax office estimated your tax because a return was missing. Filing the missing return together with an objection is the usual way to correct it.
- VerspätungszuschlagLate filing surcharge
- A surcharge for a return filed late. The tax office can set it, in some cases it must (§ 152 AO). Avoid it by filing on time; every letter about a missing return is a warning sign.
- SäumniszuschlagLate payment surcharge
- Charged when tax is paid late: 1 % of the overdue tax, rounded down to the nearest €50, for each month or part of a month (§ 240 AO).
- MahnungPayment reminder
- Tax is overdue. Pay or clarify immediately; the next step can be enforcement.
- PrüfungsanordnungAudit order
- Announces a tax audit with date and scope. Contact your tax advisor straight away.
- AnhörungHearing
- The tax office intends to decide something and gives you the chance to respond first. Use the deadline, it is your chance to explain.
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Sources and legal basis
§ 152 AO, § 240 AO, § 355 AO (gesetze-im-internet.de).
Last checked 24 October 2026 · How we check our information · General information, not tax advice.