As of January 1, 2023, tax advisors in Germany are required to actively use the special electronic tax advisor mailbox (beSt), according to a decision by the Federal Fiscal Court (BFH). If tax advisors seek reinstatement due to late electronic submission, they must explain why they did not use the possibility of prioritizing their registration for beSt. In a case before the BFH, a tax advisor’s appeal was rejected because the appeal was submitted too late in electronic form, and the request for reinstatement was denied because the reasons justifying it were not fully presented, particularly regarding why the “fast lane” registration was not used.
Source: bundesfinanzhof.de
