Self-assessed tax returns

Self-assessed withholding tax returns generally have to be e-filed with the Federal Central Tax Office (BZSt) (Section 73e Sentence 4 Income Tax Implementation Regulation [EStDV]).

This can be done on the BOP at www.elsteronline.de/bportal. You can also e-file tax returns with the BZSt via the Elster Online Portal (EOP). You can use your current software certificates to e-file on either portal.

If you do not have a BOP or EOP certificate, you will have to register to use the BOP.

Make sure you request a BOP certificate early enough.

Your registration may take up to six weeks to process.

Helpful hint

It often helps to use a special Excel spreadsheet when entering the data on individual payees. This spreadsheet is available on the EOP and BOP, under "Import von Daten" [Importing data] on page 4, "Angaben zu den Vergütungsgläubigern" [Payee information], of the electronic form entitled "Anmeldung über den Steuerabzug nach § 50a EStG (ab 2014)" [Self-assessed tax return for Section 50a EStG withholding tax (2014 and later)].

If you use the spreadsheet and later have to file an amended return, you can easily import the payee data into the electronic form instead of having to re-enter it all manually.

Note for bulk filers:

For technical reasons, tax returns containing more than 999 line items (i.e. payees) currently have to be filed on paper. They cannot be e-filed.