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Amendment of the application decree for the tax code (AEAO)

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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