In short
- Abroad: one month after posting. Inside Germany: the fourth day after posting.
- Exception: not if the letter arrives later or not at all; in case of doubt the tax office must prove delivery.
- The objection deadline ends one month after that (§ 355 AO).
When does a letter inside Germany count as delivered?
On the fourth day after posting. This rule applies since 2025 (§ 122 (2) no. 1 AO).
When does a letter sent abroad count as delivered?
One month after posting. Both rules do not apply if the letter arrives later or not at all; in case of doubt the tax office has to prove delivery (§ 122 (2) AO). If the tax office asked you for an authorised recipient and you named none, this exception only applies if it is established that the letter arrived later or not at all (§ 123 AO).
How long can you object?
One month after delivery. You can object to a Bescheid within one month after it counts as delivered (§ 355 AO). If the last day is a Saturday, Sunday or public holiday, the deadline ends on the next working day (§ 108 (3) AO).
What does that look like in practice?
Posted to London on Monday, 2 February 2026. The Bescheid counts as delivered on Monday, 2 March 2026, and the objection deadline ends on Thursday, 2 April 2026. If it arrives on 20 February, the deadline still ends on 2 April.
If it arrives after 2 March or never, it does not count as delivered on 2 March. In case of doubt the tax office has to prove when it arrived.
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Sources and legal basis
§ 108 AO, § 122 AO, § 123 AO, § 355 AO (gesetze-im-internet.de). The example is simplified and uses only nationwide public holidays.
Last checked 24 October 2026 · How we check our information · General information, not tax advice.