On January 1, 2023, the law on the reform of guardianship and care law of May 4, 2021, Federal Law Gazette . I page 882, in force. For this reason, the AEAO will be supplemented and adjusted to § 79 AO and § 122 AO – but only with effect from January 1, 2023 .
Source: bundesfinanzministerium.de
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