Transmission of tax returns by fax
The tax authorities accept the decision of the Federal Fiscal Court that tax returns can also be effectively submitted by fax.
A few months ago, the Federal Fiscal Court ruled that a tax return can be effectively submitted to the tax office by fax, even if a handwritten signature is required for the return. The tax authorities have now complied with this ruling. The Federal Ministry of Finance has therefore rescinded its administrative instruction that allowed fax submission only for returns without a requirement for a handwritten signature.