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Can I submit the objection by e-mail?

In addition to the "normal" written form (letter or fax), an objection can also be submitted via simple e-mail if the tax office provides an e-mail address on the tax assessment notice. The required written form is thus maintained.

If you submit an objection by e-mail, you cannot later prove whether and when the message reached the tax office. If it is important to meet deadlines, you should send by registered post or fax instead.

Legal basis: In principle, you must submit your objection in writing (§ 357 para. 1 sentence 1 AO). However, according to § 357 para. 1 sentence 2 AO, it is sufficient if the document shows who (name and address) submitted the objection.

A signature is therefore not a mandatory requirement. § 87a para. 1 sentence 1 AO also permits the transmission of electronic documents, provided the recipient has opened access for this purpose. If an e-mail address is provided on the tax assessment notice, this indicates the tax office's willingness to receive electronically.

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