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 attachments or links to prevent fraud attempts. The tax authorities explicitly warn against fake emails claiming to be from the tax office. Those who do not wish to receive the digital tax assessment can object to the process.

This can be done via Elster by selecting the option "Apply for permanent postal notification." Taxpayers should ensure that they submit this objection in a timely manner to continue receiving a paper assessment. The deadline for an objection is one month and begins on the fourth day after the digital tax assessment is made available. If taxpayers miss this deadline, the assessment is considered accepted. Therefore, it is advisable to review the assessment immediately upon receipt.

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 taxpayers more time to adjust to the new regulation and to allow tax offices to optimize the technical implementation. Taxpayers should also ensure that their email address registered with Elster is correct.

An incorrect email address could result in them not receiving the notification about the digital tax assessment. The tax authorities recommend regularly checking this information. The transition to digital assessments is part of a broader digitization of administration in Germany. The goal is to reduce administrative burdens and increase efficiency. The tax offices are relying on modern technologies to improve services for citizens.

The shift to digital tax assessments could also impact communication between taxpayers and tax offices. Faster processing and feedback are expected, as digital processes are generally more efficient than paper-based procedures. Taxpayers should prepare for a changed interaction with the tax authorities. The tax authorities emphasize that the security of digital communication is a top priority. Measures are being taken to protect taxpayers' data and ensure that only authorized individuals have access to the information.

The introduction of digital assessments is a step towards a more modern and secure administration. The transition to digital tax assessments will affect millions of taxpayers in Germany. According to estimates, around 30 million tax returns are processed annually in Germany. Digitization could help accelerate this process and enhance the efficiency of tax offices. The tax authorities have announced that further information regarding the transition and new procedures will be published in due time before the deadline.

Taxpayers should regularly stay informed about developments to avoid missing important deadlines. The new regulation is also expected to change the way tax advisors communicate with their clients. Digital assessments could reduce the need to exchange physical documents, simplifying the process for all parties involved. The transition to digital tax assessments is part of a broader initiative to digitize public administration in Germany. This initiative aims to increase efficiency and provide citizens with better access to administrative services.

The tax authorities plan to continuously evaluate and adjust the new digital processes to ensure they meet the needs of taxpayers. The introduction of the digital tax assessment is a significant step in this direction. The first digital tax assessments will be sent out starting January 1, 2027.