Digital Tax Assessment from 2027

Starting January 1, 2027, the digital tax assessment will replace the previous paper-based assessment. This transition aims to increase the efficiency of tax administration and reduce paper consumption. 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 taxpayers more time to adjust.

Taxpayers who still wish to receive a paper tax assessment must explicitly object to the digital process. This can be done through the "Forms & Services" function in Elster under "Manage Electronic Notification." There, they can select the option to "Apply for Permanent Postal Notification." It is important to observe the deadlines for objections. After the digital tax assessment is made available, a one-month objection period begins, starting on the fourth day after the notification.

If taxpayers miss this deadline, the assessment is considered accepted. The transition to digital assessments also brings security aspects. Taxpayers should be cautious and watch out for fraud attempts. Emails that supposedly come from the tax office and contain links or attachments are generally fraudulent. The tax authorities do not send emails with attachments or links.

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 shift to digital tax assessments is part of a broader initiative to digitize administration in Germany. These measures aim not only to increase efficiency but also to improve user-friendliness for taxpayers. 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 step in the right direction, as it reduces administrative burdens and shortens processing times. The tax authorities expect that digitization will lead to better service quality in the long run. The transition to digital assessments will affect all taxpayers in Germany. The authorities have announced that they will continue to offer training and informational events to educate citizens about the new procedures.

The first training sessions are planned for the fourth quarter of 2026. The digital notification of tax assessments is a significant step in modernizing tax administration. By January 2027, the digital tax assessment will be the norm, fundamentally changing the way taxpayers communicate with the tax authorities.