Tax Appeal
Tax Appeals
The tax office is not always right. The law gives you a route to have the decision looked at again, and assessments are overturned more often than people expect.
Every stage, from the request for explanation to the Tax Tribunal
Extensive experience in appeals
Arguments grounded in current rulings and case law
A letter from the tax office is not a final decision
A notice asking you to explain your filing is alarming to receive. But at this stage nothing has been assessed — the office is giving you the chance to explain what it does not follow. Set the facts out properly here and the assessment may never be issued at all. It is the most important step in the whole process.
You can contest it stage by stage
At each stage the decision moves further from the office that made the assessment, and the review becomes correspondingly more independent.
- 01
Request for explanation
Before any notice is issued. We assemble the evidence and file it to prevent the assessment.
- 02
Objection
Asking the assessing office or the regional tax office to look again.
- 03
Request for examination
The National Tax Service or the Board of Audit reviews whether the assessment was lawful.
- 04
Appeal to the Tax Tribunal
An independent body decides. The stage most used in practice.
The grounds decide the outcome
On the same facts, the conclusion turns on which rulings and precedents the argument is built from. We find the tribunal decisions and court cases closest to your situation, construct the argument around them, and prepare the supporting evidence alongside.
An objection, a request for examination or a Tribunal appeal must in principle be filed within 90 days of receiving notice of the assessment. Once that passes the right to contest is lost, so please come to us promptly if you have received a notice.