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Notifications and other letters in electronic form

Notifications and other letters in electronic form

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).

What is a notice in electronic form (digital tax assessment notice)?

The notification in electronic form is a legally binding administrative act that replaces the paper notification.

What is the difference to the "Collection of notification data" service?

The notice in electronic form (digital tax assessment notice) is made available for retrieval in PDF format in the Software used and is legally binding. Its layout corresponds to that of a paper assessment notice sent by the computer center.

The "Collection 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. This is purely for information purposes and has no legally binding effect.

Who can give their consent to the electronic provision of data for the retrieval of notices and other correspondence?

You can give your general consent to the electronic provision of notifications and other correspondence as:
- Private individual
- Sole proprietorship
- Non-natural person (e.g. partnership, corporation)
- Authorized representative
.

What is the effect of consenting to the electronic provision of data retrieval for notifications and other letters?

By giving your consent, you will be able to receive all notices and other correspondence relating to the specified tax number electronically in future. This Service will be gradually expanded.
Irrespective of this, the tax office reserves the right to send notices and other correspondence by other means (e.g. by post) if it is not (yet) possible to provide electronic retrieval for technical reasons or if there is a requirement for transmission by other means.

How can consent to the electronic provision of data for the retrieval of notices and other correspondence be declared?

You can declare your consent after Login in the "Forms and services" area via "Consent to electronic disclosure" or as part of electronic powers of attorney.
The consent only relates to the tax number specified in the declaration of consent/power of attorney. If the tax office has several tax numbers for you, consent is required for each tax number.
If you use a different tax program, please refer to the information provided there.

What advantages do I have?

Immediately after receiving the notification email, you can retrieve the notification or other letter in PDF format in Mein ELSTER or in the Software you are using.
Once you have retrieved the document, it will also be available in your inbox in Mein ELSTER. We recommend that you also save the document on your own computer. Not having a paper document also protects the environment.

Which documents and notifications are provided?

The following services are provided by ELSTER to user accounts or authorized recipients for retrieval:

Electronic provisioning	Scope	Which federal states
Income tax	Initial and amendment notices, Advance payment notices, Loss assessment notices	all
Trade tax	Trade tax assessment notices Disassembled trade tax assessment notices	all
	Trade tax assessments	Some municipalities
Corporate income tax	all corporate income tax assessments	not yet all
Deferral and remission	all notices in the context of deferral and remission applications Other letters in the context of deferral and remission applications	not yet all
Inheritance and gift tax	Initial assessments in the context of inheritance and gift tax	not yet all
Letter from the tax office	all other letters and administrative acts from tax offices	not yet all

Will I also receive a tax assessment in paper form?

By agreeing to the electronic notification of the tax assessment notice, you waive the sending of a notice in paper form. You will only receive your assessment electronically.

How can I subsequently revoke my consent to the electronic provision of data for the retrieval of notifications and other correspondence?

The consent is valid indefinitely. However, you can revoke your consent at any time. The revocation can be declared via the tax program/portal you use or alternatively informally to your tax office. The revocation is only effective upon receipt by the tax office.

How do I find out that the notification or other letter is available electronically for data retrieval?

You will receive a notification email as soon as the notice or other letter is available for retrieval in electronic form. The notice is deemed to have been issued on the third day after the notification email is sent (Section 122a of the German Fiscal Code), regardless of whether you actually retrieve it.

How can I retrieve the notification or other letter in electronic form?

The notification or other letter can be retrieved in electronic form via the Software you use for transmission and also always via Mein ELSTER.

After receiving the notification email, you will be automatically notified of the collection directly after Login in Mein ELSTER. The available documents can be collected and can then be found in PDF format in your inbox in Mein ELSTER.

Third-party software:
After receiving the notification e-mail, you can retrieve notices and other letters in PDF format in the Software you are using. If you have any questions, please contact the manufacturer of this software.

Who is responsible for questions regarding the content of the notification or other letters in electronic form?

Always contact your local tax office if you have any questions!

What is the consent code?

You will receive this consent code in order to confirm the electronic provision for data retrieval of notices and other letters.
You can enter this consent code (as the applicant) in Mein ELSTER under "Forms & services" in the "Consent to electronic disclosure" section.
If you have given your consent via another tax program or another tax portal, please confirm it there.