i couldn't find a software to submit a 'Umsatzsteuererklärung' (not the 'Umsatzsteuervoranmeldung'), that was free and available for linux and OS X - i couldn't even find one that was available for any of the two operating systems...
that is when WINE came into play (on the linux machine):
- Debian GNU/Linux (mostly stable; but with some testing packages) with Kernel 2.6.22
- wine 0.9.44-1
- ElsterFormular 2006-2007 (8.2.2.0)
Externe Exception C0FB007F
and the solution was not to reinstall the software (pointed out here and on some other threads here) - i tried that - but to install
- mfc42.dll
- Jet 4.0 Service Pack 8 (SP8) für Windows 95 / 98 / NT 4.0