- Germany’s new External Tax Audit Regulation (ApO) updates the organization and conduct of tax audits, making them faster, more structured and more digital under the DAC7 Implementation Act.
- Taxpayers and tax authorities can now pre-agree audit logistics such as timelines, deadlines, communication channels and audit priorities.
- “Qualified cooperation requests” are clarified: if a taxpayer does not provide requested information or documents, financial penalties may apply.
- Large corporate groups face stronger coordination rules through lead group auditors, and coordinated payroll tax audits are introduced for businesses/groups with at least €50 million turnover and 10,000 employees.
- Affected companies should be prepared to provide records, explanations and digital data more quickly and ensure internal audit responsibilities and group communication processes are clearly defined.
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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