From 2026, tax assessments in Germany will generally be sent electronically. However, anyone who still wants a paper copy must actively object.
What will specifically change in 2026
A new legal situation will come into force on January 1, 2026: The revised version of Section 122a of the Tax Code (AO) stipulates that administrative files – including tax notices – can generally be disclosed by making them available for data retrieval. This means that the previously required taxpayer consent for digital delivery is no longer required. Electronic notification should become the norm, while delivery on paper should become the exception, as the German Association of Tax Consultants (DStV) emphasizes.
This means: Anyone who submits their declaration online via the Mein ELSTER portal or has it submitted will be able to automatically access the decision digitally from 2026. The providers and the tax administration see advantages in this: tax assessments are available more quickly, can be archived digitally and are easier to handle for taxpayers and tax advisors than classic paper mail, according to the magazine of the business software provider DATEV eG.
How to still get a paper copy
If you still want a paper notification, you must expressly object to digital delivery. An informal application, for example via the ELSTER account, is sufficient. According to the DStV, a justification is not necessary. The application can be made once or permanently. Important: Without objection, the tax assessment may only be sent digitally. Then you should regularly check the ELSTER mailbox or the corresponding user account.
What changes regarding deadlines and delivery
If it is made available digitally, the decision is deemed to have been announced four days after it has been accessed. The objection period starts from this point onwards. An email notification serves only as a notice and not as a replacement for opening the notice. That’s why it’s important to keep an eye on your mailbox, as they say. This doesn’t just apply to income tax notices: other tax administration notices can also be delivered digitally in the future, e.g. B. Determination or measurement notices.
Editorial team finanzen.net
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