Detailed description
If you wish to contest a decision or measure taken by a tax office, or to complain about the general procedures of a tax office or the conduct of individual employees, there are various ways and possibilities.
In addition to regular legal remedies such as objections and lawsuits, there are so-called extraordinary legal remedies. These include, for example, a written submission (petition) to the German Bundestag or the Hamburg Parliament.
You can file a complaint regarding the personal conduct or performance of an individual civil servant directly with their superior.
You can challenge a measure or decision that you believe to be incorrect by filing a supervisory complaint with the superior authority.
A counter-statement allows you to challenge a substantive decision with the deciding authority and request a review. Counter-statements are often reinterpreted as appeals or applications for correction of the administrative act.