assess income tax
- Steuern und Abgaben
Procedure
If, among other things, income is generated from commercial or self-employed activities, the tax return must always be submitted electronically. The free software of the tax authorities (ELSTER procedure; www.elster.de) is available for this purpose. In all other cases, the tax return can also be submitted in person or by mail.
The tax office checks the information and then issues a tax assessment in paper form. If the tax return is submitted via ELSTER, the tax assessment can also be sent in electronic form. You will then be notified by e-mail when the tax assessment can be accessed electronically. In order to protect tax secrecy, the tax assessment is only made available in encrypted form. To retrieve the data, the encrypted file must first be downloaded to the user's own PC and decrypted using the selected authentication method.