- The German Federal Ministry of Finance issued new guidance on taxpayer rights and cooperation during external tax audits, effective January 1, 2025.
- Taxpayers must provide documents, data access, workspace, and staff support during audits; failure to cooperate can result in penalties.
- Auditors must identify themselves, and audits begin with investigative actions; taxpayers can request postponements for valid reasons.
- Electronic records must be accessible to auditors, with secure handling recommended.
- Taxpayers have the right to a final meeting if audit findings affect their tax base, but can only appeal the resulting tax assessment, not the audit report itself; special rules apply if a tax offense is suspected.
Source: fiscal-requirements.com
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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