Insights
TAX & BUSINESS
Electronic Service of Notices
A missing e‑mail notification about a newly received notice in the FinanzOnline data box does not affect the effectiveness of electronic service.
For electronic service, a matter is considered served as soon as it has been placed by the tax office into the FinanzOnline data box and thereby entered the taxpayer's electronic sphere of control. It is irrelevant whether the taxpayer actually accesses the data box or reads the document. Likewise it is of no significance whether an e‑mail notification was also sent, as this is merely a service provided by the tax office and carries no legal effect.
The personal hardships described in a case before the Federal Fiscal Court (Bundesfinanzgericht, BFG) by a complainant (serious illness and the sudden death of her brother, which had put her in an emotional exceptional state) also did not alter the missed deadline.
Conclusion
The moment a document is placed in the FinanzOnline data box is decisive for the effectiveness of service. The taxpayer's actual viewing of the document in FinanzOnline is irrelevant. Responsibility for timely handling of official matters therefore clearly lies with the taxpayer.
The personal hardships described in a case before the Federal Fiscal Court (Bundesfinanzgericht, BFG) by a complainant (serious illness and the sudden death of her brother, which had put her in an emotional exceptional state) also did not alter the missed deadline.
Conclusion
The moment a document is placed in the FinanzOnline data box is decisive for the effectiveness of service. The taxpayer's actual viewing of the document in FinanzOnline is irrelevant. Responsibility for timely handling of official matters therefore clearly lies with the taxpayer.