Overview
- The shift is enabled by the Fourth Bureaucracy Relief Act, which ends the prior consent model and makes electronic delivery the standard from 2026.
- An electronic notice is deemed served on the fourth day after it is made available for retrieval, which starts the appeal period.
- Users are notified by email when a document is ready, yet the notification has no bearing on the legal service date.
- Receiving digital tax mail requires registration for Mein ELSTER using a mailed activation code, with retrieval possible via the portal or approved tax software.
- Pilot operations are underway at the Bitburg‑Prüm and Idar‑Oberstein finance offices before the nationwide rollout planned for 2026.