18. January 2023
New notification requirement for the implementation of tax audit results
According to Section 153 Paragraph 4 of the German Fiscal Code (AO) (https://www.gesetze-im-internet.de/ao_1977/__153.html), taxpayers have a duty to report and correct any findings resulting from an audit that have been definitively incorporated into a tax assessment.
This provision applies for the first time to assessment periods for which an external audit commences after December 31, 2024 (Article 97 Section 37 Paragraphs 2 and 3 of the Introductory Act to the German Fiscal Code (EGAO) as amended) (https://www.gesetze-im-internet.de/aoeg_1977/art_97__37.html).