At least in Bavaria and North Rhine-Westphalia, taxpayers who submit their tax returns electronically themselves can take two months longer this year.

If the costs for PC and Internet access are not in economic proportion to the amount of income, a micro-entrepreneur is entitled to continue filing the tax return in paper form.

Once again, fake e-mails are being sent in the name of the Federal Central Tax Office, with which fraudsters want to obtain account or credit card data.

Donation receipts will also be recognized by the tax office from 2017 if they are sent as a read-only document by e-mail.

The taxation procedure is being modernized in many respects, some of which will have an impact as early as this year.

Fraudsters are increasingly trying to divert money to their accounts with fake notifications of changed bank account information.

The tax authorities are warning of a new online banking scam in which supposedly erroneous tax refunds are being faked and then transferred back to the tax office.

As of 2017, the newly published version of the taxonomy for the e-balance sheet applies, which contains various changes and additions.

Even those who have security concerns about electronic tax returns have no choice but to submit them electronically.

The law brings longer deadlines for tax returns, a mandatory late filing penalty for late tax returns, and more automation at tax offices.