Digital Tax Assessment from 2027

Starting January 1, 2027, the digital tax assessment will replace the previous paper-based assessment. This means that taxpayers who do not wish to receive a digital form must actively object. The objection can be submitted via the "Forms & Services" function in Elster under "Manage Electronic Notifications." It is important for taxpayers to keep an eye on the deadlines.

After the digital tax assessment is made available, a one-month objection period begins, starting on the fourth day after the assessment is provided. If taxpayers miss this deadline, the assessment is considered accepted. The introduction of the digital tax assessment was originally planned for January 1, 2026, but has been postponed to January 1, 2027.

This delay is intended to give tax offices more time for technical implementation and to allow taxpayers to better adjust to the new regulation. Taxpayers should also ensure that their email address registered with Elster is correct. This is crucial to not miss the notification about the digital tax assessment. The tax authorities also warn against fraud attempts, where fake emails are sent that supposedly come from the tax office. In these fraudulent emails, recipients are urged to click on links or open attachments that allegedly contain the tax assessment.

The tax authorities emphasize that they do not send emails with attachments or links. Therefore, taxpayers should be cautious and ignore such emails. The transition to digital assessments is part of a broader trend towards the digitization of administration. The goal is to simplify processes and increase efficiency. The tax offices are relying on modern technologies to improve communication with taxpayers.

The switch to digital tax assessments could also impact processing times. Through digitization, the tax authorities hope for faster procedures and a reduction in paperwork. This could lead to a long-term relief for employees in the tax offices. The new regulations apply to all taxpayers who submit their tax returns digitally. Those who still wish to receive a paper assessment must actively request it.

The tax authorities recommend reviewing the digital tax assessment promptly to identify any errors in time and to file an objection if necessary. The transition to digital assessments is a step towards a modern and efficient administration. By January 2027, the digital tax assessment will become the new norm for all taxpayers in Germany.