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Income taxes: declaration, notification of assessment

Responsibility: Central (Federal) / Regional (State) Government

Website:

https://www.elster.de/index.php

Description:

The ELSTER website enables online transmission of income tax returns and tax notifications. Filed tax returns are automatically compared with the electronic assessment issued by the tax administration to determine immediately whether there are deviations in the tax office figures. In Germany, income tax collection is a federal competence but it is administered individually by each of the 16 German states. The programme Kernel is also distributed freely to the approximately 250 tax software developers in the German market.