For taxpayers, the electronic tax return offers many advantages. For entrepreneurs and employers, there is a legal obligation to submit certain tax returns (e.g. income tax returns, corporate tax returns, advance VAT returns, payroll tax returns) electronically. For entities paying out investment income, there is a legal obligation to transmit investment income tax returns electronically.
The ELSTER(ELelektronischeSTeuerERklärung) procedure enables the transmission of tax returns to the tax offices.
My ELSTER is the platform-independent service portal of the tax authorities, which enables the paperless submission of tax data via an interactive web application with maximum security, quickly and conveniently.
In addition, various commercial and free tax programs are available on the market.
The pre-filled tax return is a service offered by the tax authorities, with which interested citizens can electronically retrieve personal data stored by the tax authorities and include it in their income tax return. Third parties (e.g. spouses, tax consultants) can also be authorized to retrieve data.
There are clear advantages for users of ELSTER:
- Transfer of data from the previous year
- Tax calculation
- Display of assessment data and comparison with the transmitted values
- Pre-filled tax return (retrieval of certificates)
- Plausibility check during preparation and transmission
- Support for visually impaired users
To protect tax secrecy, tax data is transmitted to the tax administration in encrypted form. ELSTER services are provided in an in-house IT infrastructure certified in accordance with ISO 27001 based on the IT-Grundschutz catalogs of the BSI.
ELSTER offers authenticated transmission with the help of an electronic certificate. The certificate ensures unique identification. It can be applied for free of charge via ELSTER.