We consider the Dirichlet-to-Neumann operator associated with a general elliptic operator with possibly complex coefficients. We study three problems: 1) Boundedness on and on of the commutator , where denotes the multiplication operator by a smooth function . 2) Hölder and -bounds for the harmonic lifting associated with . 3) Poisson bounds for the heat kernel of . We solve these problems in the case where the coefficients are Hölder continuous and the underlying domain is bounded and of class for some . For the Poisson bounds we assume in addition that the coefficients are real-valued. We also prove gradient estimates for the heat kernel and the Green function of the elliptic operator with Dirichlet boundary conditions.

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