ELSTER stands for electronic tax return and describes a procedure according to which companies in Germany must send their tax data to the tax offices. The legal requirement for the procedure is tax changing law 2003. This affects the Financials and Human Capital Management areas. As of January 1, 2005, the advance tax return for tax on sales/purchases (Financials), employment tax notification and employment tax statement (Human Capital Management) are to be transferred electronically to the official clearing house according to the Elster procedure.