Pflicht zur elektronischen Übermittlung, Erklärung für die Zerlegung des Gewerbesteuermessbetrags

Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This also applies to declarations for the breakdown of the trade tax base.
The basis for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
The balance sheet must be submitted electronically for fiscal years beginning after December 31, 2011.

The declaration can be sent via ELSTER or via other software products (see links). Only in exceptional cases to avoid undue hardship can the declaration be waived electronically. A written justification is required for this.