Reform of External Audits from January 1, 2025

• The tax authorities are reforming the tax audit process in Germany
• Changes to the tax audit process will come into effect on January 1, 2025
• Key changes include timely issuance of audit orders and time limits for audit completion
• Taxpayers are required to cooperate with the tax authorities during audits
• The aim is to speed up the audit process and provide quicker legal certainty for taxpayers

Source: umsatz-steuer-beratung.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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