Germany to shift to electronic tax assessments by 2027

Starting January 1, 2027, electronic delivery of tax assessments will become the standard procedure in Germany. Under a revision of Section 122a of the Tax Code (Abgabenordnung), the current opt-in system will transition to an opt-out model, meaning taxpayers will no longer need to provide explicit consent for electronic notification.

Those wishing to continue receiving paper assessments must submit a formal request. However, certain exceptions apply: taxpayers without an active ELSTER user account will continue to receive documents via mail, and authorized representatives will still receive postal communications unless their power of attorney is submitted electronically.

The shift introduces significant changes to deadline management. An electronically delivered administrative act is legally considered served on the fourth day after it is made available for data retrieval. Because the legal presumption of notification is not dependent on when the taxpayer actually reads the message or accesses the digital mailbox, businesses and tax advisors must ensure they have robust systems in place to monitor digital tax mailboxes and manage deadlines.