Why is no electronic notice data available?

After processing your tax return, the tax office often provides so-called electronic notice data in addition to the tax assessment notice.

This data is transmitted by the tax authorities and enables an automatic comparison between your tax assessment notice and the calculated tax.

Definition: Electronic notice data is structured information about the tax assessment notice. It is solely for comparison purposes and does not replace the full tax assessment notice with explanations.

Note on provision

If you submit your tax return electronically via Lohnsteuer kompakt, the provision of electronic notice data is automatically and standardly requested for you from the tax office.

However, it may happen that no electronic notice data is transmitted. There are several possible reasons for this:

1. The tax office has not yet provided data

The most common reason is that the data is not yet available.

This can happen if:

• Your tax assessment notice has just been issued.
• The electronic provision is delayed.
• There are technical delays at the tax authorities.

→ The notice data is often provided shortly after the tax assessment notice, but may be delayed by several days in individual cases.

2. No provision in individual cases

The tax office does not provide electronic notice data in all cases.

This can occur, for example, in:

• particularly complex tax cases
• manual processing by the tax office
• internal special procedures or exceptional situations

→ In these cases, you will only receive the tax assessment notice (paper or digital).

3. Technical or organisational restrictions

Occasionally, it happens that:

• individual tax offices do not provide the data or provide it late
• technical or internal problems occur at the tax authorities

→ We have no influence on these processes.

4. Problem with requesting notice data

In rare cases, there may be problems with the request, e.g.:

• the request was not transmitted correctly for technical reasons.
• a transmission error occurred.

→ In this case, no immediate return transmission can be made

→ However, we automatically check whether the notice data can still be provided later.

5. Conditions for provision not met

Electronic notice data can only be provided if:

• the tax return was submitted electronically
• and the request for notice data was active.

→ If one of these conditions is not met, no transmission will take place.

6. No data retrieval for amended tax assessment notices

For corrected or amended tax assessment notices, no electronic notice data is provided.

→ Electronic notice data is only transmitted for the initial notice.

What does this mean for you?

• Your tax assessment notice (paper or digital) is always binding.
• The electronic notice data is only an additional service.
• You will not suffer any legal disadvantages if no notice data is available.
• Without notice data, the comparison must be made manually using the tax assessment notice.

Important legal note: There is no entitlement to the provision of electronic notice data.

The objection period of one month (§ 355 AO) begins regardless of this upon receipt of your tax assessment notice.

What can you do?

• Wait a few days, as the provision is often delayed.
• Our system automatically checks whether notice data is still provided.
• If you have received the tax assessment notice, you can also carry out the comparison manually.
• If no data is available permanently, please contact your local tax office directly.