Digital Tax Assessment from 2027

Starting January 1, 2027, the transition to digital assessments will replace the previous practice of sending tax assessments in paper form. This measure aims to increase the efficiency of tax administration and reduce administrative burdens. The tax authorities initially planned to introduce digital notifications as of January 1, 2026, but the date has been postponed to 2027 to give taxpayers more time to adjust.

Taxpayers who still wish to receive a tax assessment in paper form must explicitly object to the digital process. This can be done through the "Forms & Services" function in Elster under "Manage Electronic Notification." The application for permanent postal notification must be submitted in a timely manner to avoid missing the deadline. After receiving the digital tax assessment, it is important to review it immediately. If the taxpayer notices discrepancies, they must file an objection within one month of the assessment being made available.

The objection period begins on the fourth day after the assessment is made available. If the taxpayer misses this deadline, the assessment is considered accepted. Another important aspect is the security in handling digital assessments. Taxpayers should be cautious and not open links or attachments in emails that supposedly come from the tax office. The tax authorities do not send emails with attachments or links, and such messages are usually attempts at fraud.

To ensure that the notification about the digital tax assessment is not missed, taxpayers should regularly check the email address registered with Elster. A correct email address is crucial for being informed in a timely manner about new assessments. The transition to digital tax assessments is part of a broader trend towards the digitization of administration in Germany. This development aims not only to increase efficiency but also to reduce paper consumption and lessen environmental impact. The tax offices are working on the technical implementation to ensure a smooth transition.

The introduction of the digital tax assessment is seen by many as a necessary step into the future of tax administration. Authorities expect that digitization will lead to better traceability and transparency of tax assessments in the long term. By January 2027, the digital format will thus become the new norm for all taxpayers. The transition to digital assessments could also impact the number of objections, as taxpayers may be less inclined to question digital documents.

Tax offices are prepared to support the new processes and are available for inquiries. The digital notification of tax assessments is a step towards a modern and efficient administration that better meets the needs of taxpayers. Authorities have emphasized that the transition has been carefully planned to ensure a smooth changeover. The tax offices have announced that they will inform taxpayers about all necessary steps and deadlines to ensure that no one is caught off guard by the new regulation. The transition to digital assessments is viewed as part of efforts towards comprehensive digitization of public administration.

The tax authorities have stressed that data security and confidentiality of information are top priorities. The systems will be continuously monitored and updated to ensure the protection of taxpayers. The transition to digital tax assessments is also expected to shorten processing times for tax returns, as digital processing is more efficient than manual handling of paper documents. Authorities anticipate a noticeable relief for employees due to digitization. The introduction of the digital tax assessment is a significant step in the reform of tax administration in Germany. By January 2027, the digital format will be the only way to receive tax assessments unless an objection is filed.