ELSTER - Help

General information
FAQ on the collection of notification data

General information

What types of notification are there?

Notification of decision in paper form

You will receive the notification by post as before. In addition, you can have the key figures and values from the assessment made available to you electronically via the "Collection of assessment data" service. Your software program can then compare the values from your submitted tax return with the values provided by the tax authorities from the income tax, VAT or trade tax assessment notice for discrepancies.

Notification of decisions in electronic form through provision for data retrieval

If you are notified electronically, you will not receive the notification by post. You will be notified by e-mail that the notice is available for data retrieval (this e-mail does not contain a notice). This notification e-mail is sent unencrypted and contains the tax number and a short description of the notice, but no other personal data.

In order to take note of the content of the notification, it is necessary to carry out the data retrieval in the Software you are using. You can then view and save the notification (PDF file). Further information

FAQ on the collection of notification data

What is the "Collection of notification data" service?

With the "Retrieve assessment data" service, you have the option of having the assessment data provided in addition to the tax assessment.

What is the difference to the notification in electronic form?

The notice in electronic form (digital tax assessment notice) is provided in PDF format for retrieval in the respective Software used. It corresponds to the layout of a paper assessment notice.

The "Retrieval of notification data" service, on the other hand, is about providing key figures and values, for example to display a comparison with the transmitted data. Unlike electronic notifications, the "Collection of notification data" service is not legally binding.

Who can request the collection of notification data?

If the Software used offers this option, this Service can be requested each time a tax return is prepared. When using Mein ELSTER, a separate request is not necessary; the assessment data is always requested automatically.

How can the collection of notification data be requested?

When a tax return is submitted with Mein ELSTER, the electronic assessment data is always requested automatically.
With other software providers, the application process varies depending on the software manufacturer. If necessary, contact the manufacturer of the software you are using for more information.

For which tax types is it possible to collect the assessment data?

Current assessment data on income tax, VAT and trade tax can be retrieved.
In the city states of Berlin, Bremen and Hamburg, assessment data on trade tax can also be retrieved.

What advantages do I have?

By collecting the assessment notice data, you also receive the values from your tax assessment notice (notice in electronic or paper form) prepared electronically in the Software you use. You can compare the tax assessment data with the data you have submitted and thus directly identify any discrepancies with the tax assessment from the tax office.

How long is notification data available for collection?

The notification data is available for collection 180 days after notification. Uncollected notification data will be deleted after 180 days, collected notification data 60 days after collection.

Will I also receive a tax assessment notice?

In contrast to the official notification in electronic or paper form, the notification data has no legally binding effect. Accordingly, their provision is merely a voluntary service provided by the federal states. Therefore, you will always receive your legally binding notification in addition.

How can I retrieve notification data?

The electronic collection of assessment data is carried out via the software you use to submit your tax return. If necessary, contact the manufacturer of this software for more information.

How do I retrieve the notification data from Mein ELSTER?

After receiving an e-mail about the assessment data available for collection, you will be automatically notified of the collection of the assessment data directly after Login in Mein ELSTER. The available data can be collected and can be found in your inbox in Mein ELSTER after the Download in PDF format. Once you have logged in, the assessment data can be accessed via the inbox.

Can I pick up the details of an amended tax assessment notice?

If a tax assessment is changed, this assessment data is not made available.

Who is responsible for questions relating to the "Collection of notification data" Service?

If you have any questions about the content of your assessment data, please contact your local tax office.

If you have any questions about collecting your notification data, please contact the ELSTER hotline.

What is the content of the "Calculation of the tax office for income tax" (previous assessment data) in my inbox?

What is the tax office's calculation of income tax?

The tax office's calculation of income tax (former assessment data) is an automatically generated data extract from the tax authorities that calculates the assessed income tax for the respective tax year. The document has no legally binding effect - the official tax assessment notice sent by post or digitally in the ELSTER mailbox is decisive.

The calculation essentially includes

the tax bases (income, special expenses, taxable income),
the calculated tax and solidarity surcharge,
wage tax already paid and the refund or back payment amounts,
as well as important explanations on the provisional nature and retention obligation

Due to a "provisional note":

certain points (e.g. pension insurance contributions, solidarity surcharge) may still be subject to legal review
If there is a landmark ruling, the decision will be adjusted automatically if necessary - you do not have to take action yourself

What should I do with the calculation?

1. check calculation

Compare the values with your submitted tax return:

Gross wages
Professional expenses (e.g. travel expenses, training, meals)
Special expenses (e.g. pension expenses)
Result: taxable income and amount of tax

2. note the remaining amount

The document shows:

What was assessed (e.g. income tax)
What has already been paid in wage tax
Whether you get money back or have to pay extra

→ The "remaining amount" is the most important thing:

Negative = refund
Positive = additional payment

3. wait for the official tax assessment notice

A short time later, you will receive the official tax assessment notice:

Explanations of deviations, if applicable
exact payment deadlines
Admissible legal remedies (e.g. objection)

What is the comparison?

The comparison is a non-binding comparison between:

your information in the tax return and
the values from your tax assessment notice.

It is created at the same time as your tax assessment notice. It is used to highlight any discrepancies with the tax return submitted.
Important: The comparison is a service provided by the federal states and is not legally binding! Only the official tax assessment notice is a legally binding document.

What can I do with the settlement?

1. check comparison

Pay attention to deviations (e.g. in gross wages, special expenses, income)
Please note that information may be missing. These are marked with a "-*-".

2. understand deviations

Have I possibly mistyped?
Has the tax office taken additional lump sums into account?
Have I not submitted the requested documents?

3. wait for the tax assessment notice

The tax assessment will be sent digitally to your ELSTER mailbox or shortly afterwards by post
This contains explanations of deviations - e.g. why certain expenses were not recognized.
Do you disagree with the deviations? Then you have the option of using the other message to apply for a change or to request a Objection to insert.

How is the comparison structured?

Contents	Explanatory aid
(1) Tax number & UFA	The tax number is a number assigned by the tax office that serves to identify a specific processing case. Further information on the tax number can be found here. The tax number is not identical to the personal tax number. tax identification number (IdNr.). UFA is internal information and has no meaning for you.
(2) Comparison for the year XXXX via declared data / notification data	The data in the comparison refers to the year indicated.
(3) Date of issue	The issue date indicates the date on which the settlement was drawn up.
(4) Note text	The information text provides you with general information on the settlement and the binding effect.
(5) Declared data €	These are your details from your tax return.
(6) lt. €	These are the values from your tax assessment notice.
(7) Difference €	This column helps you to specifically identify where your tax assessment differs from your declaration. It represents the arithmetical difference between your data and the values determined by the tax office. A difference may indicate deviations by the tax office, e.g. due to unrecognized costs, missing evidence or corrected information
(8) Income	Income is the revenue less operating expenses or Advertising expenses.
(9) Special expenses	Special expenses are not directly related to income. These include, for example, insurance premiums, donations and church tax.
(10) Income	Taxable income is the sum of all income after deduction of all possible deductions. This is the assessment basis for income tax.
(11) Income tax & solidarity surcharge	Remaining amount of income tax, solidarity surcharge and, if applicable, church tax Please note: Advance payments made are not included here.