The digital transformation of tax firms opens up enormous efficiency potential , but also brings with it complex legal requirements. The introduction of modern technologies such as Microsoft's eSignature function , which is classified as a simple electronic signature (EES), highlights the importance of close collaboration not only between lawyers and IT experts. Only in this way can legal , organizational , and technical challenges be mastered equally. This will be illustrated using the example of e-signatures.
The legal classification of eSignatures
The EU's eIDAS regulation defines three levels of electronic signatures: simple electronic signatures (EES) , advanced electronic signatures (FES) , and qualified electronic signatures (QES) . Each level has specific requirements and areas of application.
Simple electronic signatures (EES)
The EES, as described in Microsoft’s The eSignature function provides basic authentication and linking capabilities to electronic documents. It is sufficient in many cases, such as:
• Approvals of internal documents in a law firm.
• Consent forms that do not have high security requirements.
• Agreements that do not require any special legal form.
A typical example is the approval (signature) of working hours , work results , or the signing of internal agreements in a tax office. In such cases, it is sufficient that the signature can be assigned to a user (in the office) without the need for extended identity verification.
Advanced Electronic Signatures (FES)
In other scenarios, higher security is required to ensure the integrity of the data and the identity of the signer. The FES requires:
1. Clear assignment to the signer.
2. Identification of the signatory.
3. Signature means that only the signer controls.
4. Protection against subsequent changes to the document.
Use cases for an FES in tax offices are:
• Approvals by clients, for example when releasing tax returns.
• Contractual agreements with customers that are intended to be legally binding.
• Documents where data protection or compliance regulations require stronger authentication.
The FES is useful when, for example, a client is clearly authenticated via a secure tax advisor portal before they approve a document by clicking a button. This demonstrates the importance of careful process design to ensure that the system meets the requirements of an FES.
Phases of transformation in tax offices
1. Planning and legal basis
The transformation begins with an assessment of the legal framework. Legal experts clarify the requirements arising from data protection laws , tax regulations, and the eIDAS regulation. The decision as to whether an EES or a FES is required, in particular, requires legal expertise.
2. Conception and process design
During this phase, employees, lawyers, and IT specialists work together to ensure processes are legally compliant and technically feasible. This includes:
• Choosing suitable signature solutions .
• The integration of systems such as Microsoft’s eSignature or specialized FES providers.
3. Implementation and training
The introduction of new systems requires legal reviews and staff training. Tax advisors and their staff must understand the differences between EES and FES in order to use the right tools in the right contexts.
4. Operation and monitoring
During ongoing operations , compliance audits ensure that the solutions deployed remain legally compliant. Legal experts monitor and document processes and are the first point of contact for data protection or compliance issues .
5. Evaluation and further development
Regularly reviewing and adapting systems to new legal requirements, such as amended eIDAS guidelines, is essential. Legal experts support law firms in this area by ensuring they operate on a legally sound foundation in the long term.
The role of hassenpflug.online and L1 Datenschutz GmbH
hassenpflug.online , led by Alexander Hassenpflug, combines over 20 years of experience in legal and tax consulting with comprehensive IT expertise. The company understands the demands of modern law firms and offers customized solutions for digital processes. By combining legal expertise, tax process knowledge, and IT implementation, it is ideally positioned to support tax firms in their digital transformation .
In cooperation with L1 Datenschutz GmbH, hassenpflug.online also brings specialized expertise in data protection and IT security management. L1 Datenschutz GmbH develops innovative ECM solutions that are seamlessly integrated with Microsoft technologies such as Azure and meet the highest security standards.
Conclusion
The introduction of technologies such as Microsoft's eSignature function exemplifies how closely different disciplines from the areas of tax process knowledge, legal expertise, and IT expertise must be interlinked in tax firms to successfully manage digital transformation. While the EES in the example is sufficient in many cases, there are specific application areas where a FES is necessary. This is technically possible with other providers and requires different processes. However, it may be unnecessarily costly and not needed.
These same challenges do not only exist with e-signatures: When using Micrososot Copilot in a tax office, lawyers, IT experts and the office management must also work together to make processes secure, efficient and legally compliant.
You can learn how to start such projects and bring them to a successful conclusion.
Basic course in digital transformation - Example of e-signatures in tax offices
Companies like hassenpflug.online and L1 Datenschutz GmbH offer an ideal combination of legal expertise and technical implementation to provide comprehensive support to tax firms in their digital transformation.
