Receive tax assessment by post: How to object to digital delivery
Many taxpayers will now receive their tax assessment electronically via ELSTER instead of by post. If you still wish to receive a paper notice from the tax office, you can object to the electronic notification.
The relevant function is now available directly in the ELSTER portal. This is based on the new regulation for electronic notification according to § 122a AO. The obligation originally planned for 2026 has now been postponed to 2027.
What does "digital delivery" actually mean?
The tax assessment is not sent by email but is made available for retrieval in the ELSTER portal.
Important: As soon as the notice is made available electronically, deadlines begin to run – even if you have not yet opened the notice.
If you wish to avoid this, you can apply for permanent postal delivery.
Instructions: Deactivate digital delivery in ELSTER
Step 1: Log in to ELSTER
Log in to your ELSTER account.
Then open the section:
„Forms and Services“ → „Manage Electronic Notifications“
Step 2: Select „Apply for permanent postal notification“
In the „Manage Electronic Notifications“ section, click on:
„Apply for permanent postal notification“
This informs the tax office that tax assessments and other correspondence should be sent by post in future.
Step 3: Read the information and confirm the application
ELSTER will now display several notes on delivery and the legal consequences.
Then tick the box:
„I hereby apply for all notices and other correspondence to be sent to me permanently by post in the future.“
Then click on:
„Next page“
Step 4: Check and submit details
On the summary page, check your selection again.
Then click on:
„Submit“
After successful transmission, you will receive a dispatch confirmation with a transfer ticket.
Step 5: Check the setting
After successful application, the button will now appear in the „Manage Electronic Notifications“ section:
„Revoke permanent postal notification“
This indicates that postal delivery has been activated.
