Tax authority, tax administration, -50-

Complaint management, tax administration

In addition to objection and legal action, it is also possible to take extraordinary legal remedies. In addition to the petition (written submission) to the German Bundestag or the Hamburg citizenry, this also includes personal...

Personal supervisory complaint: This is an attack on the civil servant's individual management. The complaint must be addressed to the officer’s superior.
Technical supervisory complaint: The factual decision is being attacked from a technical point of view. The complaint is addressed to the superordinate authority, which, within the framework of its technical supervision, decides on the technical supervision complaint.
Counter-presentation: The factual decision is also attacked, but addressed to the decision-making authority itself and a further check is requested. In the tax office, such counter-ideas are often reinterpreted as objections or requests for correction of the administrative act.

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Address and contact information

Address

Tax authority, tax administration, -50-
Gänsemarkt 36 20354 Hamburg

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Directions

Facility info

Accessible

Public transport

U2/Busse X3/4/5/19 Gänsemarkt

Important notes

Documents required

In principle, no documents need to be attached. For faster processing, however, it can be helpful to enclose copies of previous letters, especially those between the taxpayer and the tax office.

Please note

The complaint should be submitted in writing, as only then is there a right to an answer. A detailed description of the behavior complained of is helpful.

According to the case law of the Federal Constitutional Court, there is no entitlement to an answer if the complaint is formulated as follows:

offensive,
challenging,
necessary or
extortionate

These formulations should be avoided.

Procedure & Fees

Procedure

After receipt of the complaint, the tax authority will ask the tax office concerned for a statement.

Processing time

An attempt will be made to answer the complaint within 3 weeks of receipt.

Fees

Legal notes

Legal basis

Article 17 of the Basic Law

Downloads & Links

Links on hamburg.de

Financial authority-tax administration- general

Public Service Disclaimer

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