Digitization of the tax procedure (Germany)

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The paper-based tax return

Under the digitizing of the control method , the gradual transformation of the transmission is data between the taxpayer and the tax authorities to understand to an electronic procedure. The greatest advantage of digitization is the reduction in paper-based processes and the associated increase in efficiency through the automation of processing.


The digitalization of the tax procedure includes in particular the electronic automation of the following processes:

Legal framework

The tax laws contain numerous individual regulations from which the taxpayer is obliged to transmit his data electronically. In principle, there is an obligation to electronically transmit the following declarations in particular:

Income taxes

value added tax

In the case of the declarations presented above, a taxpayer may only submit the declaration in paper form to the tax authorities if the electronic transmission represents undue hardship for the taxpayer . For declarations for which there is no individual legal regulation, electronic transmission is permitted if the tax authorities have given appropriate technical access (Section 87a (1) sentence 1 AO).

Electronic signature

An electronic signature (also called authentication) is mandatory for electronic transmission to the tax authorities. With the electronic signature, the tax authorities can subsequently check whether the data has been transmitted by the correct sender.

See also


Web links