Get your tax assessment in ELSTER: step by step

Your electronic tax assessment sits in your Mein ELSTER inbox once you have collected it after the notification e-mail; so far this needs your consent. It counts as notified on the fourth day after it was made available (if that is a weekend day or public holiday, on the next working day), whether you collect it or not. According to the BMF, VAT assessments still come by post for now.

Last updated: 29 October 2026

In brief

Consent: so far you must consent to electronic notification, per tax number, in Mein ELSTER under "Elektronische Bekanntgabe verwalten".
Collecting: after the e-mail you log in and collect the notice; it then sits as a PDF in your inbox.
Deadline: it counts as notified on the fourth day after provision (section 122a(4) AO), or on the next working day if that is a weekend day or public holiday (section 108(3) AO); then the objection period runs.
From 2027: for notices announced after 31 December 2026, electronic notification is the rule if you have an active ELSTER user account and have not asked for post.

Where does the tax assessment appear in ELSTER?

With electronic notification you do not get the notice by post. You are told by e-mail that it is ready for retrieval; the notice itself is not in the e-mail. After the notification, you are pointed to the collection directly after logging in to Mein ELSTER. The collected documents then sit as PDFs in your inbox in Mein ELSTER. The digital notice is legally binding and looks like a paper notice.

If you do not have a user account yet, set one up first; how that works is in ELSTER registration for businesses.

What this means for you: Give your consent first; then you get only an e-mail, and the notice itself waits in your Mein ELSTER inbox.

What do you have to switch on?

Until the end of 2026: the tax office announces the notice electronically only if you have consented beforehand. You give the consent after logging in under "Formulare und Leistungen" via "Elektronische Bekanntgabe verwalten". It applies only to the tax number you name in the consent; if the tax office holds several tax numbers for you, you need it for each. The consent is unlimited in time and can be revoked at any time.

The BMF clarifies: consent is needed under section 122a(1) AO in its former version for notifications up to 31 December 2026. For administrative acts announced after 31 December 2026, the new version applies. Then a tax assessment is in principle to be made available electronically unless you have asked for notification by post (section 122a(1) and (2) AO). Without an active ELSTER user account there is, according to the BMF, no electronic notification.

What this means for you: Give the consent in ELSTER for every tax number, because it applies only to the number you gave it for.

For which taxes does this apply?

According to the BMF, electronic notification is currently in principle possible nationwide only for income tax, trade tax and corporation tax. For all other tax and assessment notices, expressly including VAT notices, it is for technical reasons not yet possible. In addition, the authority has discretion; you have no legal entitlement to electronic notification. Check the position for your year in Mein ELSTER or with your tax office.

What this means for you: Expect electronic notification only for income tax, trade tax and corporation tax; VAT notices still come by post.

When does the notice count as received?

An administrative act made available for retrieval counts as notified on the fourth day after it was made available; in case of doubt the authority must prove when it was made available (section 122a(4) AO). If the fourth day is a Saturday, Sunday or public holiday, the notice counts as notified on the next working day (section 108(3) AO). According to ELSTER, that applies whether or not you actually retrieve it. From that day the objection period runs: one month after notification (section 355(1) AO).

Example: the notice is made available on Tuesday, 10 November 2026. The fourth day is Saturday, 14 November, so it counts as notified only on Monday, 16 November (section 108(3) AO). The objection period starts on 17 November and ends on Wednesday, 16 December (section 188(2) BGB). If the end of a period falls on a Saturday, Sunday or public holiday, it ends on the next working day (section 108(3) AO). So look in your inbox soon after the e-mail.

What this means for you: Count the period from the fourth day after the notice was made available, not from the day you retrieve it.

Is that the same as "collecting notice data"?

No. "Abholung von Bescheiddaten" provides the key figures and values from the notice, for example for a comparison with the data you submitted. Unlike the electronic notice, it has no legal effect. In Mein ELSTER it is requested automatically with each submission, currently for income tax, VAT and the trade tax base amount. The data stays available for collection for 180 days; for an amended tax assessment no notice data is provided.

What this means for you: Do not mix up the electronic notice with the collection of notice data, which has no legal effect.

What comes next?

Check the notice against your return straight away. If something is wrong, you file an objection within the period. How to check the notice and what belongs in an objection is in Check your tax assessment and file an objection. For your payment records, see Download PayPal reports for your tax records.

What this means for you: Check the notice against your return straight away, and object within the period if something is wrong.

Common mistakes

Waiting for paper post. If you have consented, for income tax, trade tax and corporation tax only the e-mail comes; the notice is in ELSTER.
Ignoring the notification. The period runs from the fourth day after it was made available, not from your retrieval.
Consenting for one tax number and forgetting the others. Consent applies per tax number.
Mixing up notice data and the notice. The data is information only.
Expecting electronic notification for VAT. The BMF currently says it is not possible.

What this means for you: Avoid these mistakes: waiting for paper post, ignoring the notification and consenting for one tax number only.

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Frequently asked questions

Where do I find my tax assessment in ELSTER? In your inbox in Mein ELSTER, once you have collected it after the notification e-mail.

Do I have to consent? Until the end of 2026, yes. For notices announced after 31 December 2026, consent is no longer required.

Can I keep getting paper post? Yes, you can ask for notification by post (section 122a(2) AO).

When does the objection period start? With notification, so on the fourth day after the notice was made available, or the next working day if that is a weekend day or public holiday; it lasts one month.

Does this also apply to VAT assessments? According to the BMF, electronic notification is not yet possible for them.