Can I submit the objection by e-mail?

In addition to the "normal" written form (letter or fax), an objection can also be submitted via simple e-mail if the tax office provides an e-mail address on the tax assessment notice. The required written form is thus maintained.

Legal basis: In principle, you must submit your objection in writing (§ 357 para. 1 sentence 1 AO). However, according to § 357 para. 1 sentence 2 AO, it is sufficient if the document shows who (name and address) submitted the objection.

A signature is therefore not a mandatory requirement. § 87a para. 1 sentence 1 AO also permits the transmission of electronic documents, provided the recipient has opened access for this purpose. If an e-mail address is provided on the tax assessment notice, this indicates the tax office's willingness to receive electronically.