On 1.1.2025, lawmakers introduced significant revisions to the German Postal Act (Postgesetz, PostG) to meet the demands of a digital society. These changes aim to modernize postal services but also affect tax law, particularly regarding the legal fiction of notification in tax assessment notices and the handling of undeliverable correspondence.
Extended Transit Times & Legal Presumption of Notification
The Act on the Modernisation of Postal Law (Postrechtsmodernisierungsgesetz, PostModG) adjusted postal delivery times due to the declining reliance on letters for communication. Previously, postal services delivered letters within two working days (95% probability) or three working days (99% probability). Now, delivery takes three or four working days after posting.
To match this extension, the legal fiction of notification for tax assessment notices and administrative documents also changed. Before 31.12.2024, authorities presumed these documents arrived on the third day after mailing. Starting 1.1.2025, this presumption now applies on the fourth day. This change also affects electronic notifications, ensuring uniformity across all delivery methods. However, the deadlines for appeals, such as objections and oppositions, remain unchanged.
New Risks Associated with Undeliverable Mail
A crucial amendment to the German Postal Act affects undeliverable correspondence. Unless the sender or recipient provides specific instructions, postal services will attempt delivery to a substitute recipient. According to Section 3 no. 9 PostG, a substitute recipient may include:
- A person present in the recipient’s premises.
- A direct neighbor of the recipient.
This change increases the likelihood of misdelivered letters, especially in multi-family residences and large office buildings. Individuals and businesses should take precautions to minimize the risk of lost or misplaced mail.
Conclusion
The 2025 revisions to the German Postal Act reflect the shift toward a digital communication era. With longer transit times and updated notification rules, individuals and businesses must stay informed to avoid administrative and legal issues. Additionally, the revised undeliverable mail policies require greater attention to mail security to prevent delivery errors.
