A digital tax assessment will become the norm for many SMEs in Germany from 1 January 2027, provided the requirements for electronic notification are met. According to the Bundesministerium der Finanzen (the federal ministry of finance), it is generally deemed to have been notified on the fourth day after being made available, even if no one logs in to ELSTER (the German online tax portal) or reads the notification. As the standard objection period is one month, businesses need clear responsibilities, deputy cover and reliable deadline monitoring.
What will change for digital tax assessments from 2027?
From 1 January 2027, explicit consent to electronic notification will no longer be required in the cases covered. Electronic tax assessments will become the norm, with paper delivery becoming the exception.
The BMF letter dated 13 August 2026, reference IV D 1 – S 0284-a/00002/011/237, describes how this will work in practice. It states that the general changeover originally planned for 2026 has been postponed until 1 January 2027.
Without prior consent, notices will generally continue to be sent by post in 2026. From 2027, however, electronic notification may take place without such consent. The main requirement is an active ELSTER user account or an electronically submitted authorisation for a tax adviser to receive notices.
When is an electronic tax assessment deemed to have been notified?
The assessment is generally deemed to have been notified on the fourth day after it is made available for retrieval. Whether the file is actually opened or a notification email is read is not relevant.
Notification is the legally relevant point from which deadlines begin to run. The legal basis for electronic provision is set out in section 122a of the Abgabenordnung (the German Fiscal Code).
For example, if an assessment is made available on 10 March, it is generally deemed to have been notified on 14 March. A missed email, a full inbox or the absence of the responsible person on holiday does not automatically suspend this deadline.
According to section 355 of the Abgabenordnung, the standard objection period is one month from notification. Companies should therefore document both the date on which the assessment was made available and the calculated deadline. If there is any doubt, they should consult their tax adviser or seek legal advice at an early stage.
Which tax assessments can be delivered electronically?
Electronic notification is currently technically possible throughout Germany for income tax, trade tax and corporation tax assessments. According to the BMF letter, VAT assessments and determination notices are not yet included.
A company may therefore receive electronic and postal assessments in parallel for the time being. This is particularly relevant if a business manages several companies, tax numbers or locations.
Without an active ELSTER user account, notification will continue to take place by post in 2027. Under the requirements of the Bundesministerium der Finanzen, this also applies if the company has no user account of its own and no electronically submitted authorisation for a tax adviser to receive notices.
How should a business organise its ELSTER inbox?
One person should have clear responsibility for the ELSTER inbox, with a second person providing cover. In addition, every new assessment must immediately trigger a documented task with a fixed deadline.
A workable process should include at least the following steps:
- Check the inbox: The ELSTER account is checked every working day. The notification email serves only as an alert and does not replace checking the account directly.
- Save the assessment: The file is stored in a central digital record. File names and storage locations follow a consistent rule.
- Record the details: The date of provision, statutory notification date, type of tax, tax number and responsible person are recorded.
- Set the deadline: The objection deadline is entered in a central calendar or task management system. Additional reminders should be scheduled well before the final day.
- Arrange a review: The assessment is passed to management, the accounts department or the tax adviser. Receipt and responsibility are confirmed.
- Activate deputy cover: A written cover arrangement takes effect during holidays, illness or changes in personnel.
Automated deadline monitoring can make reminders, escalations and outstanding tasks visible. However, it does not replace a professional review of the assessment. Our guidance on digitalising processes and replacing separate paper records and Excel lists can help businesses establish a central process of this kind.
If a tax adviser is involved, it should be agreed in writing who receives the assessment, who reviews it and who monitors the objection deadline. Unclear, overlapping responsibilities are just as risky as having no one responsible at all.
Can companies continue to receive paper assessments?
Companies can apply to continue receiving assessments on paper. According to the BMF letter, the application should be submitted through ELSTER and applies only to future assessments.
The application can be managed centrally for each tax number. Anyone with several tax numbers should therefore check which delivery method is recorded for each one. A later application does not retrospectively turn an assessment that has already been notified electronically into a paper assessment.
Paper delivery also does not remove the need to monitor deadlines. Letters can also be left unattended internally or sent to an unstaffed office. What matters is a clear and traceable process for incoming correspondence, regardless of the delivery method.
What should SMEs do before 1 January 2027?
SMEs should record all ELSTER access details, tax numbers and authorisations to receive notices, then test a binding process. The changeover should be completed before the end of the year so that public holidays or staff absences do not create a gap.
- Check that all ELSTER user accounts and certificates are working.
- Compile a complete list of tax numbers and affected types of tax.
- Agree authorisations to receive notices with the tax adviser.
- Name the responsible person and their deputy in writing.
- Set up central storage and automated deadline reminders.
- Run through the entire process once using a test document.
Businesses that do not yet have a consistent digital process can begin by documenting responsibilities, risks and existing tools. Structured planning for strategy and implementation can help turn this information into a realistic process with clear responsibilities.
ibx company advises small and medium-sized businesses in Hannover and the surrounding region on digital processes of this kind. If you would like to review your ELSTER inbox and deadline monitoring, you can arrange a no-obligation initial consultation.