Sending forms and appeals via the ElsterOnline portal

An objection or a tax return via the ELSTER website is only timely if the recorded data has been successfully sent, even if the website is not always clear in this regard.

Anyone who writes an objection on the ELSTER website but does not subsequently send it to the tax office using the "Send" function, but instead uses the "Save and Leave" command, has thus not filed an effective objection. Even if the taxpayer then erroneously assumes that he has successfully filed a timely objection, the Cologne Fiscal Court is convinced that in this case there is no entitlement to restitutio in integrum after expiry of the objection deadline.

The ruling is very annoying for all taxpayers because the plaintiff is certainly not the only one who fell victim to the design of the ELSTER website. Contrary to common principles for the design of input forms, which include a button for confirming or submitting the input at the end of the form, the ELSTER forms do have a button at the end of the form. However, this ("Save and Exit") is only used to save the data for further processing at a later time and to return to the menu. Anyone who actually wants to send the tax return or the objection must not press this button, but must return to the top of the page to select another tab where the function for sending the entered data is located.