Image: Pixabay
In the future, tax consultants will also be obliged to communicate electronically with the FG.
The financial courts of Berlin-Brandenburg and Münster have pointed out that lawyers, authorities and legal entities under public law will be obliged to use electronic legal transactions from 2022.
Electronic right-hand traffic
A corresponding legal regulation can be found in § 52d FGO. This obligation means that lawsuits, motions and process declarations can only be validly filed electronically. For example, if a lawyer wants to file a lawsuit by fax, this is no longer permitted since January 1, 2022.
Mandatory for tax consultants from 2023
The obligation does not yet apply to tax advisors in 2022. However, the FG already point out that from 2023 the Federal Chamber of Tax Advisors is planning to put a special tax advisor mailbox into operation, the use of which will then become mandatory. As a result, tax consultants will then also be obliged to engage in electronic legal transactions with the tax court.
Substitute scanning
The FG Münster also points out that the replacement scanning according to § 52b Para. 6 FGO has been introduced in Münster since January 1st, 2022. This means that all paper documents received by the court are scanned centrally.
FG Berlin-Brandenburg, report by January 4th, 2022, FG Münster, report from 12/27/2021
–
–
