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 administrative efficiency and facilitate taxpayers' access to their information. The tax authorities had originally planned to introduce digital notifications as of January 1, 2026, but the date has been postponed to 2027 to give tax offices more time for technical implementation.

Taxpayers who still wish to receive a tax assessment in paper form must actively object. This can be done through the "Forms & Services" function in Elster, where the option "Manage Electronic Notification" can be selected. The application for permanent postal notification must be submitted in a timely manner to avoid missing the deadline. After receiving the digital tax assessment, taxpayers have one month to file an objection, with the deadline starting on the fourth day after the assessment is made available. Failing to meet this deadline will result in the assessment being considered accepted.

Taxpayers should therefore ensure that their email address registered with Elster is correct to avoid missing notifications. The transition to digital assessments could also increase the risk of fraud attempts. Taxpayers are warned to be cautious of fake emails that claim to be from the tax office. These emails often contain links or attachments that could lead to fraudulent attempts. The tax authorities emphasize that they do not send emails with attachments or links.

Those who continue to submit their tax returns for 2027 in handwriting on the tax office forms and do not report any additional income will still receive their tax assessments in paper form. This ensures that certain taxpayers are not affected by the digital transition. The introduction of the digital tax assessment is part of a broader initiative to digitize administration in Germany. This initiative aims to simplify processes and modernize the interaction between citizens and authorities. The tax offices are working to create the technical prerequisites for implementing these changes.

The transition to digital tax assessments could also impact processing times. Through digitization, assessments could be created and sent out more quickly, leading to a faster resolution of tax matters. The tax authorities expect that the new procedures will enhance the overall efficiency of tax administration. Taxpayers should start preparing for the upcoming changes now. It is recommended to inform themselves about the new procedures and, if necessary, check their email address in Elster.

The transition to digital assessments could also open up new opportunities for communication with the tax authorities. The tax offices have announced that they will continue to offer support for taxpayers who have questions about digital notifications. Information and assistance will be provided on the official websites of the tax offices. The transition to digital tax assessments is a step towards a more modern and efficient administration. The deadline for objections against the digital tax assessment is one month, starting on the fourth day after the assessment is made available.