Despite the contrary ruling of a tax court, the Federal Ministry of Finance continues to consider the objection with a simple e-mail to be admissible.

A tax court has ruled against the opinion of other courts and common administrative practice that an appeal is only possible with a signed e-mail.

Since October 1, it has been possible to register at the Federal Central Tax Office for participation in the Mini-One-Stop-Shop as of January 1, 2015.

The Federal Fiscal Court considers a missing entry in the electronic tax return as gross negligence on the part of the taxpayer, which means that a subsequent correction of the tax assessment is not possible.

An adjustment law with primarily editorial character has become a real tax amendment law shortly before its adoption.

The correction of a recapitulative statement must also be transmitted electronically.

Next year, for the first time, private individuals will be able to retrieve the data stored about them by the tax authorities as a pre-filled tax return.

Employers who have not yet switched to the ELStAM procedure have only a few weeks left to do so.

Now that the necessary legislative changes have belatedly come into force, the Federal Ministry of Finance has published the final version of the ELStAM introduction letter.

There is no final withholding tax on speculative gains with the virtual currency "Bitcoin". The Federal Ministry of Finance has also commented on the virtual currency in other respects.