Insights
TAX & BUSINESS
Deadline running with electronic service
The service of notices is normally carried out in electronic form via FinanzOnline. A audit report made available in the Databox on a Saturday immediately starts the deadline period, even if this audit report is only retrieved on Monday.
An electronic document is deemed served as soon as it is in the recipient's electronic disposal area – the FinanzOnline Databox. Whether and when it is actually opened or retrieved is irrelevant. In addition, it is expressly stipulated that weekends and public holidays do not halt the running of deadlines. Accordingly, a service on Saturday or Sunday triggers deadlines without delay.
Because an audit report entered the electronic disposal area on Saturday, the one‑month objection period began to run on that day. The Federal Fiscal Court (BFG) clarified that a law firm closed at the weekend does not fall into an excusable absence. Therefore the service remains effective and the deadline does not shift to Monday. It is also not required that the recipient have the full period available to lodge the objection. As long as the recipient becomes aware of the service in time to file the objection, the service is considered valid. In one case, 30 days were still available to apply for an extension of the deadline. Consequently, there was no delay to the effect of service.
Conclusion
The BFG's decision demonstrates that with electronic service, merely the arrival in the FinanzOnline Databox triggers the running of deadlines, irrespective of weekends or actual knowledge. Regular monitoring of FinanzOnline should therefore be ensured to avoid missed deadlines.
Because an audit report entered the electronic disposal area on Saturday, the one‑month objection period began to run on that day. The Federal Fiscal Court (BFG) clarified that a law firm closed at the weekend does not fall into an excusable absence. Therefore the service remains effective and the deadline does not shift to Monday. It is also not required that the recipient have the full period available to lodge the objection. As long as the recipient becomes aware of the service in time to file the objection, the service is considered valid. In one case, 30 days were still available to apply for an extension of the deadline. Consequently, there was no delay to the effect of service.
Conclusion
The BFG's decision demonstrates that with electronic service, merely the arrival in the FinanzOnline Databox triggers the running of deadlines, irrespective of weekends or actual knowledge. Regular monitoring of FinanzOnline should therefore be ensured to avoid missed deadlines.