Submitting tax returns and receipts electronically (ELSTER)

Procedure

Legal bases

• §§ 80, 80a, 149 Abgabenordnung (AO)
• §§ 25, 46 Einkommensteuergesetz (EStG)
• § 14, 27, 28, 31, 38 Körperschaftsteuergesetz (KStG)
• § 14 a Gewerbesteuergesetz (GewStG)
• § 18 Umsatzsteuergesetz (UStG)
• § 56 Einkommensteuerdurchführungsverordnung (EStDV)

More information

The notices will continue to be issued in paper form. Notices for individual assessments can also be sent electronically. Some applications can be submitted electronically via My Elster, but the responses will still be in paper form.

For the submission of the tax return on paper, the forms provided for this purpose can be accessed on the Internet.