KONSENS (software)

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CONSENSUS ( Apronym for " Ko ordained n ew S oftware s developmen t of S expensive administration ") is a project of the tax administrations of the state and federal levels in Germany.


According to the federal financial system in the Federal Republic of Germany, taxes are administered partly by federal tax authorities and partly by state tax authorities. Manage the state tax authorities, which acc. Article 106 of the Basic Law flows in whole or in part to the federal government, they act on behalf of the federal government ( Article 108, Paragraph 1 - Paragraph 3 of the Basic Law).

In the past, this has led to a diverse and heterogeneous IT landscape in the tax administrations of the federal states, which is being harmonized with the KONSENS project . The KONSENS administrative agreement , which came into force on January 1, 2007 and was concluded between the federal states and the federal government, formed the basis for cooperation between the state and federal tax administrations.

Since August 18, 2017, the KONSENS law has regulated cooperation between the federal states and the federal government. It came into force as Art. 8a of the law on the reorganization of the federal financial equalization system from 2020 and on the amendment of budgetary regulations at the same time as the Online Access Act (OZG).

In the “overall KONSENS project ”, the federal and state governments work together in accordance with Article 108, Paragraph 4a of the Basic Law, which was added in July 2017, on the uniform use of IT processes and software and their uniform development, in order to ensure that the taxes administered by the states on behalf of the federal government are uniform execute ( § 1 , § 2 No. 1 Consensus-G).


The use of standardized information technology has brought efficiency gains for citizens, entrepreneurs, tax advisors, the administration and their employees through the full digitalization of the tax administration. The process will be further standardized and through the modernization of the tax IT, such as B. the further expansion of electronic communication with taxpayers and the improvement of IT services to support the work processes in the tax administration.


Strategic control

The 16 federal states and the federal government are jointly responsible for the KONSENS project . They commission the further development of the project and annually approve the planning and the budget. The clients are represented by the decision-makers on automation issues from the state and federal ministries.

Representatives of the states of Baden-Württemberg, Bavaria, Hesse, Lower Saxony and North Rhine-Westphalia as well as the federal government form the body responsible for planning and implementing the software development, the IT control group (IT control group). The strategic specifications of the IT steering group are binding for all countries. Under the leadership of one of the five countries, the tax applications for all countries are developed ("one for all").

Operational structure

Under the strategic control by the IT control group, the "IT development management" and "IT production management" decision on matters of software development and the operation of the solutions provided in KONSENS up to and including December 31, 2018 . These committees are also composed of representatives from the states represented in the IT steering group and from the federal government. From January 1, 2019, the organizational structures were redefined by the KONSENS law . The “IT development management” and “IT production management” were suspended as committees. The tasks of "IT development management" are carried out by the overall management of KONSENS . The overall management consists of the chairman (representative of the federal government) and two deputies, who are sent from the states of Bavaria and North Rhine-Westphalia after the IT steering group has agreed. The affairs of the operation are transferred to the central organizational units of operations management and release and deployment management.

Central organizational units are located below the overall management in the KONSENS project and support the overall management in fulfilling the assigned tasks. So is z. B. the organizational unit that is responsible for defining the IT architecture, responsible for defining standardized software development and its operation as well as the infrastructures to be used (hardware and software). Also, the controlling (planning, co-ordination and control functions) in CONSENSUS is perceived by a central organization unit, the project management.

The (tax) specialist applications are assigned to so-called procedures on a topic-related basis. The contractors for a procedure are one or more of the countries represented in the IT steering group. Each procedure is led by a procedure management. On the one hand, the procedures develop the specialist applications that support the central business processes of the tax administration: tax assessment and tax collection. There is also a specialist application for maintaining the taxpayer's personal data . On the other hand, the procedures also develop additional software that serves the goals of KONSENS . This includes ELSTER , the largest e-government portal within the Federal Republic of Germany.

The use of the newly developed software and the replacement of the existing specialist applications in the federal states are controlled by a "binding deployment planning".


The cost allocation is based on the Königsteiner key . The 16 federal states and the federal government each assume a fixed share of the financing.

See also

Web links

Individual evidence

  1. Law on the coordination of the development and use of new tax administration software (KONSENS Law - KONSENS-G) of August 14, 2014, Art. 8a G of August 14, 2017 ( Federal Law Gazette I p. 3122 )
  2. cf. Act to reorganize the federal financial equalization system from 2020 and to change budgetary regulations DIP , basic information about the process ID: 18-78938
  3. Martin Schallbruch: New legal framework for public IT - amendment to the Basic Law, OZG and KONSENS law June 7, 2017