Digitally provided tax notices should become the new standard, letters from the tax office the exception. When the new rule applies and who has to react.
In Germany, tax assessments are usually sent by post. But that should have changed a long time ago. Already 2024 saw that Bureaucracy Relief Act plans to preferentially use digital notices in the future. This was supposed to start in 2026, but the plan had to be postponed again.
What changes with the tax assessment? Specifically should digital tax assessments the rule become. There should still be paper notificationsbut they should play an exceptional role. Again German Tax Consultants Association However, the legislature is postponing the planned start in 2026 to 2027. The tax offices also have now information ready for this.
Digital tax assessments as standard
Digital tax assessments are not a new thing. Elster users already know this; they have been able to use the electronic notification of tax assessments for a long time. But the crucial point is that so far active consent is required for this was.
So far, Elster users have had to explicitly decide to use digital retrieval of their tax data. This eliminates the need to send notices by post.
New approach: The new approach should Active consent is no longer necessary. The Electronic publication of administrative files will be the new standard. If you don’t want that, you have to actively contradict.
The objection should be possible in 2026 in the Elster account under “Forms & Services” under “Consent to electronic notification” and will then apply to future notices. You do not have to give a reason for this.
The decision to make digital notifications the standard as early as 2026 has now been revised. This will only start in 2027. Official reason: Taxpayers should have more time to adjust to the new changes. A start as early as 2026 is likely to have failed due to the technology.
This is how the digital tax assessment works
The handling does not change for users. The digital tax assessment will become standard for all Elster users who have submitted their income tax returns digitally. The tax assessment for 2026, which will be delivered next year, is the starting point for the new procedure.
Users will receive an email as soon as the notification is available. That works out My magpie or even about other tax software. Instead of a piece of paper, there is a PDF notice, which is legally binding and has the same status as the paper notice.
Important detail: For possible objections, it is important to know the exact date of the announcement. For digital notices, the date of provision in the Elster mailbox applies. Four days after it is made available, the decision is then officially announced.
Anyone who wants to receive their tax assessment in paper form after 2026 must take action.
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