Filing a lawsuit with unsigned e-mail is not possible

Even if a signed statement of claim is attached to the e-mail, it is not possible to file a claim with the tax court using an e-mail without a qualified electronic signature.

An action before the Tax Court cannot be effectively filed with a simple e-mail. This also applies if a signed statement of claim is attached to the e-mail. The Cologne Fiscal Court therefore dismissed an action as inadmissible for lack of formal validity. The requirements for a written statement of claim are not met if the court only has a printout of a statement of claim that was sent as a PDF attachment with a simple e-mail. The use of a qualified electronic signature is required by law for electronic documents.