Digital Tax Assessment from 2027

Starting January 1, 2027, in addition to the digital assessment, taxpayers will receive an email informing them that their tax assessment is available in their Elster mailbox. However, this email will not contain any attachments or links to prevent fraud attempts. The tax authorities explicitly warn against fake emails that claim to be from the tax office. Those who do not wish to receive the digital tax assessment can explicitly object to it.

This can be done via the Elster platform by selecting the menu item "Forms & Services" and then "Manage Electronic Notification." There, the option "Apply for Permanent Postal Notification" can be activated. The deadlines for objections are crucial. After the digital tax assessment is made available, there is a one-month objection period that begins on the fourth day after the assessment is provided. Taxpayers should therefore check immediately whether the assessment is correct in order to file an objection in time.

The introduction of the digital tax assessment was originally planned for January 1, 2026, but has been postponed to January 1, 2027. This decision has given the tax offices more time for technical implementation and taxpayers the opportunity to adjust to the new regulation. The transition to digital assessments is part of a broader digitization of administration in Germany.

The aim is to reduce administrative burdens and increase efficiency. The tax authorities expect that digitization will also lead to faster processing of tax returns. Taxpayers should ensure that their email address registered with Elster is correct to avoid missing notifications about the digital tax assessment. An incorrect email address could result in important information not being received in a timely manner. The transition to digital tax assessments may also impact communication between taxpayers and tax offices.

The authorities plan to offer additional digital services to facilitate exchange and increase transparency. The tax offices have already announced that they will provide training and informational events to inform taxpayers about the new regulations. These measures are intended to help reduce uncertainties and promote acceptance of digital assessments. The transition to digital assessments is a step towards a modern and efficient administration. The tax authorities are relying on digital solutions to meet the demands of an increasingly digitized society. From January 2027, the digital tax assessment will become the new norm for all taxpayers.