The Fourth Bureaucracy Relief Act (BEG IV) introduces several measures to promote digitalisation.
Notification of tax assessments
The legal framework for notifying tax assessments by making them available for data retrieval is being fundamentally modernised.
Administrative acts may be served on the party concerned or their authorised representative by being made available for retrieval. The new rules, effective from 1 January 2026, dispense with the requirement of consent from the recipient of the administrative act; this is replaced by an opt-out mechanism.
Notification by way of provision shall apply in particular where a tax assessment, tax measurement notice or notice of determination is based on an electronically transmitted tax return or declaration of determination and it
- was transmitted by the party concerned via a user account provided by the tax authorities, or
- by a person authorised by the party concerned (e.g. Steuerberater (German Certified Tax Advisor) and Rechtsanwalt (German Attorney-at-Law)) to whom the notice is to be served.
The person authorised to retrieve the document must be notified electronically on the day of provision of the option to retrieve it and its legal effects. Going forward, an administrative act made available for retrieval will be deemed served on the fourth day following its provision for retrieval (in line with the extended presumption of receipt under the Postal Law Modernisation Act).
Amendments to the BGB
The BEG IV also contains numerous amendments that either reflect digitalisation already in place or are intended to advance digitalisation projects. Digital transformation is to be implemented in particular by abolishing written form requirements or downgrading them to text form. This is because the written form requires a handwritten signature on paper, thereby causing media discontinuities in digitalised processes.
The BEG IV reduces form requirements. For example, the written form requirement for commercial lease agreements is being abolished. Further easing of form requirements concerns association law and the law of obligations. Written form requirements are also being downgraded in commercial law and in various professional regulations; the text form will predominantly apply there in future (effective from the first day of the quarter following the act's promulgation).
Amendments to the Tax Advisory Act
For temporary and occasional assistance in tax matters, the public-law written form requirement for change notifications will in future also be supplemented by the option of electronic notification (effective from the first day of the quarter following the act's promulgation).
In cases where the assignment or transfer of fee claims by Steuerberater is permitted subject to the client's consent, an express consent in text form will suffice going forward (effective from the first day of the quarter following the act's promulgation).
From 1 January 2028, a central authorisation database will enable employers to no longer have to issue numerous written authorisations to their Steuerberater for the respective social security agencies. In future, a general power of attorney entered electronically in the authorisation database and accessible by all social security agencies will suffice.
Further measures to promote digitalisation
- The professional regulations governing Wirtschaftsprüfer (German Statutory Auditor) will in future permit the use of a portal solution for registrations for the Wirtschaftsprüfer examination and the aptitude test, as well as for notifications to the professional register. The submission of originals and certified copies is to be dispensed with, and IT-supported administration of written examinations is to be made possible.
- Passports may be read digitally during flight check-in.
- Public auctions may be conducted online via live stream with online bidding, or in hybrid form.
- Landlords may also make supporting documents for utility cost statements available digitally for inspection.
- The text form is being introduced for applications for parental leave. In addition, automated data retrieval from registry offices is intended to simplify proof of births when applying for parental allowance.
- Data on the incapacity for work of recipients of basic income support for jobseekers may be transmitted electronically from the statutory health insurance funds to the competent authorities.
Frequently asked questions
Frequently asked questions
When does the opt-out rule for electronic notification of tax assessments take effect?
The new rule takes effect on 1 January 2026. From that date, notification of administrative acts by making them available for electronic retrieval no longer requires the recipient's consent. Instead, an opt-out rule applies: those affected must actively object if they do not wish to receive notifications in this form.
When is a tax assessment notice made available for retrieval deemed to have been served?
An administrative act made available electronically for retrieval is deemed served on the fourth day after its provision. This reflects the extended presumption of receipt introduced by the Postrechtsmodernisierungsgesetz (Postal Law Modernization Act). The person entitled to retrieval is notified electronically on the day of provision about the retrieval option and its legal effects.
Which written form requirements are reduced by the BEG IV?
The BEG IV eliminates numerous written form requirements or downgrades them to text form in order to avoid media disruptions in digital processes. Affected areas include commercial lease agreements, association law, contract law, and various commercial and professional regulations. The changes take effect on the first day of the quarter following the law's promulgation.
What relief does the BEG IV provide for Steuerberater regarding the assignment of fee claims?
For the assignment or transfer of fee claims held by Steuerberater (German Certified Tax Advisors) that require the client's consent, an express consent in text form will suffice in future. The previously required written form with a handwritten signature is no longer necessary. The rule applies from the first day of the quarter following the promulgation of the act.
What changes from 2028 with the central power of attorney database for employers and Steuerberater?
As of 1 January 2028, employers will no longer need to issue numerous separate written powers of attorney to their Steuerberater (German Certified Tax Advisor) for the various social security institutions. A single general power of attorney will suffice, registered electronically in a central database and accessible to all social security institutions. This significantly reduces administrative burden.