If you want to defend yourself against an incorrect tax assessment notice in Germany, you must …

EDITORIAL LEARNING AID

Why is this answer correct?

Against an incorrect tax assessment notice you lodge an objection with the tax office within one month of notification (§ 347 Fiscal Code); the notice is then reviewed. Doing nothing (a), throwing it away (b) or waiting (d) means the notice becomes final and the incorrect tax has to be paid.

Wrong tax notice? Lodge an objection with the tax office.

This translation and explanation are editorial learning aids. The official German wording and answer key govern the examination.