Overview
- The new Elster feature, available since July 1, 2026, assembles data already held by tax authorities into a submit‑ready tax proposal that users with an active Elster account and the MeinELSTER+ app can confirm with one click.
- Hamburg is testing a separate AMSEL pilot at Finanzamt Hamburg‑Ost that sends prepared return proposals to about 7,000 taxpayers who do not use Elster and lets them accept the proposal by form or QR code.
- Both pilots are limited to simple cases such as single, childless employees, pensioners and retirees because the services can only use data already on file and cannot automatically include many deductible expenses.
- The governing coalition plans a tax‑simplification law by autumn 2026 that would expand automatic prefilled returns and considers measures like an Arbeitstagepauschale that could require employer reporting to be enforceable.
- Experts warn the changes could make filing easier for many but also create winners and losers, shift administrative work to employers, and affect revenues, while Hamburg aims to digitize all tax returns by 2030.