Overview
- The change applies to assessments issued in 2026, including notices for 2025 tax returns and other administrative tax acts such as measurement and determination notices.
- Paper delivery remains available only by objecting to electronic service in Elster, with options for a one-time or lasting switch that takes effect for future notices.
- A hardship rule exists for people without reasonable electronic access, but affected taxpayers must proactively apply because tax offices do not know these circumstances automatically.
- Email alerts serve only as a courtesy; the legal date is the posting in Elster, which triggers the one‑month objection window after the four‑day rule.
- Tax authorities and advisers urge users to enable notifications and check their Elster mailbox or connected tax software promptly to avoid missing deadlines.