Current Developments in the Filing of Lawsuits by Tax Advisors: Electronic Submission Mandatory
The transition to digitalization has led to profound changes in German tax procedural law. In particular, since 2023, stricter formal requirements have applied to the submission of lawsuits before the fiscal courts. Tax advisors and other authorized representatives are now required to submit documents electronically. The Hamburg Fiscal Court clarified in its ruling of January 9, 2025 (Ref.: 6 K 148/23) that, since the new regulations came into force, it is no longer possible for tax advisors to effectively file a lawsuit by email or postal mail.
Background to the Introduction of the Special Electronic Mailbox for Tax Advisors (beSt)
The basis for this development is the obligation to use the special electronic mailbox for tax advisors (beSt) pursuant to § 52d FGO in conjunction with § 52a FGO. As of 01.01.2023, the beSt was introduced as the central communication channel for tax advisors in fiscal court proceedings. This is associated with the obligation that all documents – including the filing of lawsuits – must be transmitted to the respective court exclusively by electronic means. The legislator’s aim was to achieve more efficient, transparent, and traceable communication between tax representation and the judiciary.
Judicial Clarification: Consequences of Improper Submission
In the case at hand, a tax advisor filed a lawsuit on behalf of their client both by email and by postal mail. The Hamburg Fiscal Court pointed out that, since 2023, this type of submission no longer meets the legal requirements. In particular, transmission by email does not qualify as electronic submission within the meaning of the procedural rules, as it does not meet the security and authenticity standards required for the use of beSt. Even a document sent by conventional mail, even if formally signed, no longer meets the requirements.
This tightening applies exclusively to authorized representatives such as tax advisors. For unrepresented parties, who may continue to submit their lawsuits in handwritten, paper form, access to the courts remains unaffected.
Legal Consequences of Improperly Filed Lawsuits
A lawsuit that is not filed in accordance with the formal requirements is considered invalid. This has serious consequences for the initiation of deadlines for filing a lawsuit and can result in the loss of legal positions. The court is generally required to dismiss an improperly filed lawsuit as inadmissible, unless the deficiency is remedied within a set deadline. In individual cases, applications for reinstatement may be submitted if the tax advisor was not personally at fault for failing to meet the new requirements. However, the burden of proof and the threshold for such reinstatement is high, especially because the legal situation has been clear since 2023 and access to the beSt is reasonable and possible for those concerned.
Practical Guidance for Tax Advisors and Clients
Tax advisors are required to ensure they have the technical equipment necessary to use beSt and to make sure that, for every correspondence with the fiscal court, the correct transmission method is used. Missed deadlines due to improperly filed lawsuits can only be remedied in exceptional cases, such as in the event of proven, non-culpable technical failures.
For affected clients, formal errors may result in considerable legal disadvantages. It is therefore advisable to clarify in advance whether the appointed representative has the necessary technical infrastructure and complies with the current procedural rules.
International Context and Outlook
With the mandatory use of the electronic mailbox for tax advisors, Germany is aligning itself with European developments towards the digitalization of court proceedings. The harmonization of technical standards and the expansion of secure communication channels is intended, not least, to enhance the traceability and efficiency of legal protection.
To what extent further digital hurdles or facilitations will be introduced in the future remains to be seen. Tax advisors, companies, and private individuals should continuously monitor current developments and, where appropriate, seek legal support promptly to safeguard their own legal protection.
Conclusion
The decision of the Hamburg Fiscal Court highlights the central importance of formal requirements for filing lawsuits in tax court proceedings. Since 2023, tax advisors are obliged to file lawsuits electronically and exclusively via the special electronic mailbox. Failure to comply in this area can result in irreparable legal losses.
For specific questions regarding the correct filing of lawsuits, formal requirements, or the use of electronic communication methods in fiscal court proceedings, the Rechtsanwalt at MTR Legal are available as legally reliable contacts.
