On 01.01.2023, the German legislator implemented the DAC7 Directive. Somewhat covertly, it has laid the foundation for the introduction of a serious tax partnership between companies and the tax authorities. Those companies that have introduced an effective internal control system for tax purposes (Tax ICS) that is actually “lived” will, in the future, receive simplifications for tax audits. Everything is still being carefully formulated. However, the final go-ahead for the establishment of tax compliance management systems (Tax CMS) has been given.