Germany's ELSTER tax portal changes risk pensioners' appeal rights and trigger phishing alerts

A new provision of the fourth Bureaucracy Relief Act, effective from 1 January 2027, will automatically deliver tax assessments to the ELSTER portal for all users who file electronically. Pensioners who rely on the portal will lose their right to object to a notice if they do not regularly check the digital mailbox, because the one‑month objection period starts four days after the document is posted online, regardless of whether it is opened. Many retirees are unaware of the change and could become bound by a tax decision they never saw.

At the same time, consumer‑protection agencies have warned that fraudsters are sending fake "Mein ELSTER" e‑mails promising large tax refunds. The messages contain non‑personalised salutations, dubious sender addresses and links to malicious sites. Recipients are urged to ignore such emails, verify any tax notice only through the official ELSTER website or app, and report suspicious activity to their bank or police.