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Stories and practical background on letters from German authorities: what happens, why it matters and what you can do. For the facts step by step, see our guides. All guides

Law · 5 min read

Authorised recipient under § 123 AO: what you need to know when you leave Germany

An authorised recipient under § 123 AO receives your German tax post for you. If you live outside the EU and EEA, the tax office can require you to name one.

24 October 2026

Facts at a glance → Authorised recipient for the German tax office (Empfangsbevollmächtigter, § 123 AO)

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