Electronic Signature in Germany — Legal Framework, eIDAS and Practice

The electronic signature has long been established in German law — yet many businesses still rely on printing, signing by hand, scanning and mailing. The legal position is clear: the eIDAS Regulation provides a unified European framework, and the German Civil Code (BGB) defines exactly when the electronic form can replace the written form. This article explains the legal foundations, the three signature levels and provides practical guidance for German businesses.

eIDAS — the European Legal Framework

Regulation (EU) No 910/2014 — known as the eIDAS Regulation (Electronic Identification, Authentication and Trust Services) — has been directly applicable in all EU member states since 1 July 2016. In Germany, no national transposition law is required — eIDAS applies directly.

The Regulation governs:

• The three levels of electronic signatures (SES, AES, QES)
• The requirements for Trust Service Providers (TSPs)
• The cross-border recognition of electronic signatures within the EU
• The non-discrimination principle: an electronic signature may not be denied legal effect solely because it is in electronic form (Art. 25(1) eIDAS)

The Trust Services Act (Vertrauensdienstegesetz, VDG)

In addition to the eIDAS Regulation, Germany enacted the Trust Services Act (Vertrauensdienstegesetz, VDG). It regulates national supervision of Trust Service Providers — the responsible authority is the Federal Network Agency (Bundesnetzagentur) — and contains penalty provisions for violations. However, the substantive requirements for electronic signatures are defined by eIDAS itself, not by the VDG.

The Three Signature Levels

SES — Simple Electronic Signature

The simple electronic signature is the lowest level. It encompasses any form of electronic data attached to a declaration of intent — from a typed name in an email to clicking an "Accept" button.

Identification: No special requirements. The signer's email address suffices.

Evidential value: Low. In the event of a dispute, the party relying on the signature must prove its authenticity (free assessment of evidence under Section 286 of the Code of Civil Procedure, ZPO).

Typical use cases: Internal approvals, meeting minutes, delivery notes, general business correspondence.

AES — Advanced Electronic Signature

The advanced electronic signature meets four criteria under Art. 26 eIDAS: it is uniquely linked to the signatory, it enables identification of the signatory, it is under the signatory's sole control, and it is linked to the data in such a way that any subsequent change is detectable.

Identification: Email address and mobile phone number (two-factor verification).

Evidential value: Medium to high. The technical link to the signatory substantially strengthens the ability to prove authenticity.

Typical use cases: Employment contracts (open-ended), rental agreements, purchase orders, order confirmations, commercial agent agreements.

QES — Qualified Electronic Signature

The qualified electronic signature is the highest level. It is based on a qualified certificate and created using a qualified signature creation device (Art. 3(12) eIDAS). In Germany, it is legally equivalent to a handwritten signature under BGB Section 126a.

Identification: Strong two-factor authentication through a recognised Trust Service Provider.

Evidential value: Very high. The presumption of authenticity applies — the opposing party must prove that the signature is not genuine, rather than the party relying on it.

Typical use cases: Consumer credit agreements, fixed-term employment contracts, personal guarantees, terminations subject to statutory written form requirements.

BGB Section 126a — When Electronic Form Replaces Written Form

The German Civil Code regulates written form in Section 126 BGB and the electronic form as its equivalent in Section 126a BGB:

If the statutory written form is to be replaced by the electronic form, the issuer of the declaration must add their name and provide the electronic document with a qualified electronic signature. — BGB Section 126a(1)

In practical terms, this means: wherever the law requires "written form" and does not explicitly prescribe the signatory's own hand or notarial authentication, the QES can replace the handwritten signature.

This is a powerful provision. It applies across civil law, employment law and commercial law — anywhere the BGB or special statutes require written form without mandating notarial involvement.

Which Contracts Require Which Signature Level?

The following table provides an overview of common contract types in German business practice, the minimum signature level required and the relevant legal basis.

Important: Where the law requires notarial authentication or the signatory's own hand (e.g. holographic wills under Section 2247 BGB), the QES does not satisfy the form requirement.

Cross-Border Signing: Germany and Switzerland

German businesses working with Swiss partners face a particular situation: Switzerland is not an EU member, and there is currently no official mutual recognition of electronic signatures between the EU and Switzerland.

In practice, this challenge is resolved when the Trust Service Provider is recognised under both eIDAS and the Swiss Federal Act on Electronic Signatures (ZertES). Swisscom Trust Services meets this requirement: as a Swiss TSP, Swisscom is accredited under ZertES and simultaneously listed on the EU Trusted List as a qualified Trust Service Provider.

This means: a QES created with actaSIGN is based on a Swisscom certificate that is recognised as qualified in both Switzerland and across the EU — including Germany.

On 29 January 2025, the Swiss Federal Council instructed DETEC and the FDFA to draw up a negotiating mandate for mutual QES recognition with the EU within one year. Until such negotiations are concluded, using a dual-listed TSP like Swisscom remains the pragmatic path.

Practical Tips for German Businesses

1. Match the signature level to the use case

Not every document requires a QES. Many everyday business transactions are not subject to form requirements — an SES or AES is sufficient. The QES is required when the law prescribes written form.

2. Check data protection and hosting

German businesses are subject to the GDPR. Check where your e-signature provider hosts its data. actaSIGN operates its infrastructure in a Swiss data centre — without international cloud providers such as AWS, Azure or Google Cloud. Switzerland's data protection level is recognised as adequate by the EU (adequacy decision).

3. Use a recognised TSP

Ensure that the Trust Service Provider is listed on the EU Trusted List. Only then are the QES created recognised as qualified across the entire EU — including Germany.

4. Create internal policies

Define which document types require which signature level. A simple internal policy creates clarity and avoids uncertainty among employees.

5. Evaluate integration with existing systems

actaSIGN offers a REST API, SSO via OpenID Connect, and integrations with DMS systems such as Kendox and docuvita — both established solutions in the German and Austrian markets.

Conclusion

The legal framework for electronic signatures in Germany is clear: the eIDAS Regulation provides the overarching framework, and BGB Section 126a governs the equivalence with written form. For most business transactions, SES or AES is sufficient — QES is used where the law requires written form.

With an e-signature provider based on an EU-listed Trust Service Provider and offering Swiss hosting, German businesses can sign legally and securely — both domestically and across borders.

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Further reading

• Electronic Signature for Germany — Landing Page
• Cross-Border Signing in the DACH Region
• E-Signature Providers for Germany Compared 2026
• Compliance — eIDAS, ZertES and GDPR
• Request a Demo