Overview
- The shift covers notices for 2025 tax returns that will be issued in 2026 under the Bürokratieentlastungsgesetz.
- The digital-first rule extends beyond income tax to measurement notices, determination notices and other tax administrative acts.
- Once processed, assessments are uploaded as PDFs to each taxpayer’s Elster mailbox and can be retrieved via Mein Elster or connected tax software.
- A notice is deemed delivered on the fourth day after it is provided in Elster, which triggers a one-month period to file an objection, and email alerts serve only as a convenience.
- Paper delivery requires an active opt-out in Elster under “Einwilligung zur elektronischen Bekanntgabe,” and those without reasonable electronic access must apply for a hardship exemption.