How does the electronic transmission of the income tax declaration work?
January 20, 2023 | 30,00 EUR | answered by Christiane Rapp
Dear tax advisor,
I am Jens Seiler and I have a company with several employees. So far, I have always submitted the wage tax return in paper form to my tax office. Now I have heard about the possibility of transmitting the wage tax return electronically. Since I have not yet dealt with this topic in detail, I am unsure about how exactly it works and whether I meet the requirements for it.
I am worried that I might make mistakes in the electronic transmission and thus potentially create disadvantages for my company. Therefore, I would like to inform myself in advance in detail to ensure that I do everything correctly.
Could you please explain to me how the electronic transmission of the wage tax return works? What steps need to be taken and what requirements do I have to meet? Are there possibly specific programs or software that I need for this? And what are the advantages and disadvantages of electronic transmission compared to the paper-based version?
I look forward to your help and thank you in advance for your support.
Sincerely,
Jens Seiler
Dear Mr. Seiler,
Thank you for your inquiry regarding the electronic transmission of the wage tax return. I would be happy to explain to you the important steps and requirements you should consider.
The electronic transmission of the wage tax return is usually done through the so-called Elster procedure (Electronic Tax Return). This is a secure procedure used by the tax authorities for the electronic transmission of tax returns, declarations, and other tax-related data. To transmit the wage tax return electronically, you need a certificate for authentication, which you will receive when registering for the Elster procedure.
The steps for electronic transmission of the wage tax return are usually as follows:
1. Registration for the Elster procedure: To obtain the authentication certificate, you must first register on the Elster website.
2. Creation of the wage tax return: You create the wage tax return in your payroll software or in a specific Elster program.
3. Transmission of the wage tax return: Once you have created the wage tax return, you can electronically transmit it to the tax office via the Elster procedure.
For electronic transmission of the wage tax return, you usually do not need special software, as most payroll programs already offer the option for electronic transmission. However, it is important to regularly update your payroll software to ensure that the data is transmitted correctly.
The advantages of electronic transmission over the paper-based version are mainly time savings, higher security, and the ability to quickly check and correct errors. In addition, the effort for printing, mailing, and sending paper-based documents is eliminated.
I hope this information helps you and answers your questions regarding the electronic transmission of the wage tax return. If you have any further questions, please do not hesitate to contact me.
Sincerely,
Christiane Rapp
