In the federal state of Brandenburg, on the other hand, the processing took six days longer and the tax assessment arrived after an average of 48 days. This puts Brandenburg in last place in a nationwide comparison. According to the report, Hamburg (35 days) took second place in the ranking, followed by Saarland (38) and Rhineland-Palatinate (39). The Taxpayers' Association is critical of the large differences in processing time. "It should not depend on where people and businesses live when they receive their tax assessment notice and possibly even get money back," t-online.de quoted Daniela Karbe-Geßler, head of the BdSt's tax department.