New ruling on mail from the tax office – why TaxPro is one step ahead
- Patricia Lederer
- Jun 27
- 2 min read
Updated: Jun 30
Federal Fiscal Court confirms three-day deadline for service – objection only possible with concrete evidence
Frankfurt am Main
June 27, 2025
In its judgment VI R 18/22, the Federal Fiscal Court (BFH) clarified that the statutory presumption of receipt generally applies to the delivery of tax office notices.
In concrete terms, this means:
An administrative act is deemed to have been delivered three days after it has been posted – even if postal carriers do not deliver on every working day.
Taxpayers must provide concrete facts to substantiate doubts about timely service.
Simply stating limited delivery times is not sufficient.
This decision was won by another law firm and is considered a setback for taxpayers who missed deadlines due to late mail delivery.
TaxPro takes a different approach nationwide – we set standards for delivery and deadlines
TaxPro stands for much more than that: Our groundbreaking nationwide successes in cases of service errors before the Federal Fiscal Court and tax courts demonstrate that there are significantly better and more successful strategies.
We know: Delivery is complex. Postal delivery times, regional peculiarities, and digital delivery methods must be assessed individually. TaxPro meticulously examines each case and uses sound case law to ensure that your objection deadlines are met.
Our clients benefit from:
Precise analyses of delivery routes
Successful objections against incorrect acceptance of service
Judgments that set national standards and protect taxpayers
Conclusion
While the current Federal Fiscal Court ruling confirms the three-day deadline, and from 2025, the four-day deadline, it is not a carte blanche for tax offices . Those who work with TaxPro use proven strategies nationwide to consistently check for delivery errors and avoid missed deadlines.
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