EData

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The term eDaten arose as a result of the modernization of the increasingly digital taxation procedure and includes all data electronically transmitted to the tax office .

Explanation

This is tax-relevant information that is electronically transmitted to the responsible tax office. The eData are linked to the tax identification number (tax ID number) of the taxpayer concerned and thus clearly assigned to the latter. Since this data is sent directly to the tax offices, the taxpayer no longer has to provide it in the tax return . However, according to the tax office, every taxpayer should subject the eData to a critical review: If there are inconsistencies, it is up to the taxpayer concerned to correct the data accordingly. If faulty eDaten under the tax declaration not corrected, the applicable tax office electronically transmitted data as information provided by the taxpayer himself. This was of § 150, para. 7 by the change in the tax code (AO) under the Act to modernize the taxation procedure on 16 . April 2018 legally anchored:

"Data that has been transmitted to the tax authorities by notifying bodies in accordance with Section 93c is deemed to be information provided by the taxpayer, unless he or she provides different information in a section or data field of the tax return that is to be provided for this purpose." , Sentence 2)

eData: types of data transmitted to the tax offices by third parties

The data transmitted electronically to the tax office are of a very diverse nature. This concerns both the data listed on the income tax certificate (such as gross wages, withheld income tax or contributions made to pension , health or long-term care insurance ) as well as contributions to third parties for old-age provision ( Riester pension ) or other income replacement benefits received (such as unemployment benefit or parental benefit ).

eData: Effect on the tax return

From the fiscal year 2019, the dispense financial administration to the indication of eDaten in the relevant tax forms (eDaten-foregone). This means that taxpayers can from now on forego numerous information in their tax return - provided they agree to the corresponding eData. As a consequence the tax authorities changed their forms largely to the introduced eDaten waiver to take into account: In addition to the new guide to the eDaten that contains general information relating to the labeling within the relevant forms, eliminates many tax cases such as the delivery of the plant N The numerous changes made for the 2019 tax year are described in detail in an extensive letter (86 pages) from the Federal Ministry of Finance .

Web links

Individual evidence

  1. ↑ Tax tips eData. Retrieved February 21, 2020 .
  2. ↑ Finanzamt Hessen - IT makes tax returns on paper easier. Retrieved February 21, 2020 .
  3. ↑ Trier Tax Office - eDaten FAQ. Retrieved February 21, 2020 .
  4. ↑ tax office Hessen - Fact Sheet eDaten. Retrieved February 21, 2020 .
  5. ↑ Finanzamt Hessen - IT makes tax returns on paper easier. Retrieved February 21, 2020 .
  6. ↑ Laws on the Internet - Tax Code. Retrieved February 21, 2020 .
  7. ↑ "Law on the Modernization of the Taxation Procedure. From July 18, 2016 " . In: Federal Ministry of Justice and Consumer Protection (Ed.): Federal Law Gazette . tape I , no. 35 . Bundesanzeiger Verlag, Bonn July 22, 2016, p. 1688 .
  8. ↑ AO, Section 150, Paragraph 7, Sentence 2. Accessed on February 21, 2020 .
  9. ↑ Finanzamt Hessen - IT makes tax returns on paper easier. Retrieved February 21, 2020 .
  10. ↑ Form Management System (FMS) of the Federal Finance Administration. Retrieved February 21, 2020 .
  11. ↑ tax office Hessen - Fact Sheet eDaten. Retrieved February 21, 2020 .
  12. ↑ Federal Ministry of Finance: Explanation of the forms for income tax and assessment drafts for the 2019 tax year . May 24, 2019, accessed on February 21, 2020 .