The qualified electronic signature (QES) is the highest form of electronic identification. However, it is only used in certain cases due to its high requirements.
Requirements
Only documents with a qualified electronic signature can, in electronic form, replace a written form on paper required by law. In accordance with the European Directive, a qualified electronic signature is an advanced electronic signature based on a qualified certificate valid at the time of its generation and created with a secure signature creation device.
Sample Documents
Official transactions: registration in the commercial register, advance VAT return to the tax office, annual financial statements, management reports, audit reports
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Receipts
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Fixed-term or part-time employment contracts
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Temporary employment contracts (temporary work)
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Fixed-term leases over a term of one year (real estate)
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Graduated or indexed rental or leasing contracts (real estate)
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Letter of termination for rental or leasing contracts (real estate)
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Capital-forming personal insurance with premium refund
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Life insurance on the death of another person
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Broker’s power of attorney
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Consumer loan agreements
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SEPA Direct Debit Mandates
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Bank account opening
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Activation of SIM cards
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Electronic patient record
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e-Public procurement
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Electronic waste detection procedure