One month from the date of receipt of the assessment notice.
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First stage: This is the compulsory administrative level, the appeal procedure "Einspruchsverfahren". Direct access to judicial procedures is only available if the tax office agrees and specific requirements are met.
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Second stage: judicial procedures
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This is mainly at the State Fiscal Court. The right to appeal a decision of the State Fiscal Court is very limited.
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Judicial procedures are to be initiated one month from the date of receipt of the decision on the administrative appeal.
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If the taxpayer appeals through every level, the average proceedings should take two-three years at the administrative level and two years each at the State Fiscal Court and at the Federal Fiscal Court.
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Start: A case can be presented to the Federal Central Tax Office (FCTO) or the local tax office while domestic remedies are still available or pending. It is a strategic decision to identify the right point in time to start the MAP.
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Conduct of the proceedings: If national proceedings are pending and a MAP is started, it is necessary that either the tax office (if an administrative proceeding is pending) or the court (if a judicial proceeding is pending) grant consent to suspend the national proceedings upon the application of the appellant.
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Completion of proceedings: The decision of the MAP will be implemented, provided that the appellant accepts the decision and waives its right to remedy (including national proceedings that are pending or would be possible).
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Other actions: If the MAP failed, arbitration proceedings could be possible, provided that the double tax treaty included a respective stipulation or the EU Arbitration Convention applied.