Electronic filing of claims: BFH ruling specifies requirements for simple beSt signature
- Patricia Lederer
- Aug 4
- 3 min read
Updated: Sep 4
BFH ruling of 08.04.2025 – VII R 4/24, published on 26.07.2025
TaxPro explains: Who is allowed to communicate electronically with the tax court and how?
Frankfurt am Main
July 27, 2025
Digitalization in tax law is progressing – but here too, formal requirements remain crucial.
In its ruling of April 8, 2025, the Federal Fiscal Court clarified that the electronic submission of documents with a simple electronic signature must be carefully observed: Only those responsible for the document may send it.
The decision particularly affects tax consulting firms and shows how quickly a supposedly formally correct written submission can become inadmissible.
What was the BFH ruling on the simple signature beSt about?
A plaintiff was held liable by the tax office for tax arrears owed by a limited liability company (GmbH). The tax consulting firm appointed filed a timely lawsuit with the tax court – however, via the beSt (special electronic tax advisor mailbox) of an individual tax advisor, not the company mailbox.
The problem: The document was n't signed with a qualified signature , but only with a simple electronic signature. And: The person responsible for the document was not the same person who submitted it. The court dismissed the lawsuit as inadmissible – and the Federal Fiscal Court has now confirmed: Rightly so.
BFH: Simple signature only valid if the sender is identical
The Federal Fiscal Court clarifies:
When using the secure transmission method via beSt, a simple signature is sufficient – but only if the submitting and responsible person is the same.
If the written statement is sent by another person from a different tax office, the submission is invalid – even if both persons belong to the same tax consulting firm.
Even a later apology (“mistake”) or an application for reinstatement will not help if the statutory deadline has expired.
What does this mean in practice?
For tax consultants, tax consulting firms and their clients, this BFH ruling on simple signature beSt is highly relevant:
Formal errors lead to the inadmissibility of the action.
With a simple signature, the document must be sent personally by the responsible person from their own beSt.
The correct mailbox (company vs. individual) is crucial – even if all parties involved belong to the same law firm.
The regulations also apply if it is not technically possible to determine who exactly submitted the document – the decisive factor is the actual transmission.
TaxPro tip: Filing electronically? Only with clear jurisdiction
We regularly advise tax consulting firms and clients on procedural law issues and know that a click at the wrong time from the wrong inbox can be costly.
Our recommendation:
Careful coordination of electronic filings
Use of qualified signatures when there is doubt
Deadline control and emergency strategies in case things get tight
Do you need support in tax court proceedings or in correctly filing a lawsuit? TaxPro tax professionals will guide you through all phases of your tax dispute – digitally, on time, and legally compliant.
Note: The Federal Fiscal Court's ruling (case no. VII R 4/24) of April 8, 2025, was published on the Federal Fiscal Court's website on July 26, 2025. It specifies the requirements for the electronic submission of documents with a simple signature via beSt.
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