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Correct your tax return

Mein ELSTER · § 153 AO and Einspruch

OnlineSometimes mandatory

A mistake in your tax return is rarely a disaster – but which route is open to you depends on two questions you have to answer first: Has the notice already arrived? And: Does the mistake work in your favour or to your disadvantage?

Before the notice arrives, it is simple: you submit a corrected return or send a message via Mein ELSTER. There is no deadline and no sanction.

After the notice arrives, correcting it is no longer a friendly pointer, but a legal remedy: within one month of notification you lodge an objection (Einspruch) (§ 355 AO). If this deadline is missed, only the narrower amendment provisions remain, such as § 173 AO, which require new facts.

And then there is one case where you are not allowed to choose. If the mistake results in too little tax being assessed, § 153 AO obliges you to report and correct it as soon as you become aware of it – specifically “without delay”. Anyone who fails to do so leaves the territory of a mere oversight.

Last updated27 August 2026
Legal basis§ 153 AO · § 355 · § 173 · § 164 · § 169
VerificationChecked against gesetze-im-internet.de (consolidated version)
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not ELSTER or the tax administration, not an authority and not a paid advice service – we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. Not tax advice. If a tax shortfall (Steuerverkürzung) is suspected, professional tax advice is strongly recommended. All information is provided without guarantee. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source – this is information, not legal or tax advice.
Before the noticeInformalNo deadline
After the noticeOne monthEinspruch, § 355
Too little taxObligation to correct§ 153, without delay
CostsFree of chargeBoth routes
Required documents

What you need

The return originally filed

Without it, there is no way to tell what was actually declared. Mein ELSTER keeps submitted forms in your account – also save a PDF yourself, because this document is the starting point for every correction.

The tax notice with its explanatory notes

It shows whether the Finanzamt even adopted what you declared. Some supposed mistakes have already been corrected, in which case nothing further is needed. The date of notification also determines how much longer the period for objection still runs.

The evidence for the disputed point

Only for the point in question – not your whole collection of evidence. For an Einspruch lodged in time, you do not need it to begin with: under § 357 AO, the Einspruch does not need to be substantiated.

The date on which you noticed the mistake

Important in cases under § 153 AO, because the obligation arises with becoming aware and requires notification without delay. If you note the date and act promptly, you document exactly that.

A breakdown of the tax effect

How much tax would have been due with the correct information? This figure decides the route: to your disadvantage means an obligation to correct, to your advantage means an Einspruch or an application for amendment.

Step by step

How to proceed

  1. 1

    Establish whether the notice has already arrived

    This is the fork in the road. Before the notice arrives, a corrected return or a message via Mein ELSTER is enough – with no deadline and no consequences. After the notice arrives, deadlines and formal requirements apply.

  2. 2

    Determine the direction of the mistake

    If it works to your disadvantage (you paid too much), it is about your money and your own initiative. If it works in your favour (too little tax assessed), the obligation under § 153 AO applies. This distinction decides everything that follows and is regularly overlooked.

  3. 3

    Before the notice: submit a correction

    Submit the corrected return, or describe the point via Mein ELSTER as an Other message, referring to your Steuernummer and assessment period. The earlier you do it, the less effort it takes for both sides.

  4. 4

    After the notice: lodge an Einspruch in time

    Within one month of notification (§ 355 AO). At first, the Einspruch does not need to be substantiated – lodge it and provide the reasoning afterwards. Note, though: the Einspruch opens the whole case, so the Finanzamt may also review it to your disadvantage (Verböserung), but it must warn you of this beforehand.

  5. 5

    In the event of a tax shortfall: report it without delay

    § 153 AO requires you to report it as soon as you become aware of the mistake, and to do so without delay. Waiting makes things worse: a timely correction is a mere oversight, whereas failing to correct it can be treated as tax evasion by omission. In larger cases, you should seek tax advice beforehand.

  6. 6

    Missed the deadline? Check the amendment provisions

    Once the period for objection has expired, an amendment remains possible only under narrower conditions. § 173 AO requires new facts or evidence – and, in your favour, only if you are not grossly at fault for their only coming to light afterwards. If, on the other hand, the notice is subject to review (Vorbehalt der Nachprüfung) (§ 164 AO), it is open to change in full in any case.

Fee information

Costs and payment

Routes and deadlinesEverything free of charge, but not always possible
Correction before the noticeInformal, no deadline
Einspruch after the noticeOne month, free of charge
Reasoning for the EinspruchCan be submitted later
Obligation to correct, § 153Without undue delay
Limit of the obligation to correctExpiry of the limitation period for assessment
After the deadline has expiredOnly § 173 or § 164

No route costs a fee – neither the correction before the notice nor the Einspruch afterwards. What differs is the time you have left, and whether you have a choice at all. The most important difference concerns the direction of the mistake. If it resulted in too little tax being assessed, correcting it under § 153 AO is mandatory: you must report it without delay as soon as you become aware of the mistake, and the obligation lasts for as long as the limitation period for assessment (Festsetzungsfrist) runs – under § 169 Abs. 2 AO ordinarily four years, five for a reckless tax shortfall and ten for tax evasion. If the mistake instead worked to your disadvantage, nothing obliges you, but it is still about your money: in that case, the Einspruch within one month is the direct route. If it is missed, the route runs via § 173 AO, which requires new facts – and, in your favour, additionally that you are not grossly at fault for their only coming to light afterwards. This extra hurdle is the reason the one-month deadline matters so much.

Good to know

Important notes

Before the notice arrives, everything is simple. A corrected return or a message via Mein ELSTER is enough; there is neither a deadline nor a sanction. The earlier, the less effort.

After the notice arrives, the correction is an Einspruch. An “I would like to submit something further” with no reference to § 355 AO may not meet the deadline. Use the word Einspruch.

If too little tax was assessed, you have no choice. § 153 AO obliges you to report it without delay as soon as you become aware of the mistake. This also applies to heirs and certain representatives.

§ 153 does not apply if you paid too much. The provision targets cases where a shortfall could arise. A mistake in your favour is not a case for § 153, but a case for an Einspruch or an application for amendment.

The Einspruch opens the whole case. The Finanzamt may also review it to your disadvantage. Before such a change to your disadvantage (Verböserung), however, it must notify you and give you the opportunity to withdraw the Einspruch.

A notice subject to review (Vorbehalt der Nachprüfung) can be changed freely. Under § 164 AO, in both directions and without being bound by the period for objection – so check first whether the reservation is noted on your notice.

Once the deadline has expired, you need new facts. § 173 AO requires them, and, in your favour, additionally that you are not grossly at fault for their only coming to light late.

A forgotten receipt is rarely a “new fact”. That is exactly what most late applications for amendment founder on – anyone who had the receipt and did not submit it is, as a rule, grossly at fault.

Avoid these mistakes

Common mistakes

After the notice arrives, informally “submitting something further” instead of lodging an Einspruch. If you let the one-month deadline pass unused, you then need new facts within the meaning of § 173 AO – a markedly higher hurdle for the same correction.

Waiting to lodge the Einspruch until all the evidence is together. Unnecessary: under § 357 AO, the Einspruch does not need to be substantiated to meet the deadline. Lodge it first, then substantiate it.

Sitting on a mistake that works in your own favour. § 153 AO requires you to report it without delay as soon as you become aware of it. Through silence, a mere oversight turns into a different accusation.

Believing § 153 also applies if you paid too much tax. It does not – there, there is no obligation, only an opportunity, and that opportunity lapses with the period for objection.

Passing off a forgotten receipt as a new fact. Anyone who had it and did not submit it mostly founders on being grossly at fault under § 173 Abs. 1 Nr. 2 AO.

Overlooking that the Einspruch opens the whole case. A small point can trigger a comprehensive review. That is not a reason to refrain from it – but it is a reason to know your own case beforehand.

Frequently asked questions

Questions and answers

I have noticed a mistake and the notice has not arrived yet — what should I do?

Then it is uncomplicated. Submit a corrected return, or describe the point via Mein ELSTER as “Other message”, stating your Steuernummer and assessment period. There is no deadline for this, and no sanction either. The sooner the correction arrives, the more likely it is to be taken into account without any detour.

The notice has already arrived — how do I correct it now?

Through the Einspruch under § 355 AO, to be lodged within one month of notification. It is free of charge and can be submitted via Mein ELSTER. State the word “Einspruch” explicitly – an informal request to submit something further may not meet the deadline. You may provide the reasoning afterwards, because under § 357 AO the Einspruch does not need to be substantiated for that.

Do I have to report a mistake that works in my favour?

Yes, and this is not a matter of discretion. § 153 AO obliges you to report and correct the matter without delay as soon as you become aware that your return is incorrect or incomplete and that this could result, or has resulted, in a tax shortfall. The obligation lasts for as long as the limitation period for assessment runs, and also applies to heirs and certain representatives. A timely correction is a mere oversight; deliberately failing to act can be treated as tax evasion by omission.

Does § 153 AO also apply if I paid too much?

No. The provision concerns cases where a shortfall of tax could arise – that is, too little tax being assessed. A mistake to your disadvantage creates no obligation, only a possibility: you can assert it through the Einspruch or, after that deadline, through an application for amendment. The difference matters in practice, because the obligation leaves no deadline for action, whereas the possibility lapses.

What happens if I miss the period for objection?

Then the notice becomes final, and an amendment is possible only under narrower conditions after that. § 173 AO allows one if new facts or evidence come to light afterwards – in your favour, however, only if you are not grossly at fault for this. That is exactly what most applications founder on: a receipt that you had and did not submit is, as a rule, not a new fact within the meaning of the provision. So check first whether your notice is subject to review (Vorbehalt der Nachprüfung) – in that case it can be changed freely under § 164 AO anyway.

Can an Einspruch harm me?

It can, because it reopens the case in full: the Finanzamt does not only review the point you objected to and may also correct it to your disadvantage. This so-called change to your disadvantage (Verböserung) is, however, not possible covertly – the authority must notify you of this beforehand and give you the opportunity to withdraw the Einspruch. In practice, that is a reason to get an overview of your own case before lodging an Einspruch, but not a reason to refrain from it.

For how long do I even still have to report a mistake?

For as long as the limitation period for assessment runs. Under § 169 Abs. 2 AO it is ordinarily four years, five for a reckless tax shortfall and ten years for tax evasion. This tiering is the reason why a prompt correction is in your own interest: it keeps the matter within the territory of a mere oversight and therefore within the shortest time frame.

Do I have to redo the whole return to make the correction?

Before the notice arrives, a fully corrected return is the cleanest route, because it rules out misunderstandings. After the notice arrives, the Einspruch with a description of the disputed point is enough – a complete new return is not necessary for that and can even slow down processing. In both cases: refer clearly to your Steuernummer and assessment period.

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