The request for documents by the tax auditor is an audit action that can lead to a suspension of the limitation period for assessment.

The federal states have agreed to extend the deadline for submitting property tax returns by three months until the end of January 2023.

The Federal Ministry of Finance has instructed the tax authorities to use the room for maneuver available to them for the benefit of taxpayers burdened by increased energy costs.

An unannounced home inspection by an employee of the tax office violates the special constitutional protection of the home and is therefore unlawful.

The federal government has passed the government draft for the Annual Tax Act 2022, which also implements parts of the new tax relief package.

The first draft of the Annual Tax Act 2022, which provides for substantial changes to tax law in addition to technical changes, is now available.

Even people who live in Germany only temporarily receive a tax identification number, which is a prerequisite for longer-term employment or the receipt of child benefits.

Despite the expiration of the Solidarity Pact II, the Baden-Württemberg Fiscal Court considers the continued application of the solidarity tax to be constitutional.

The latest tax estimate forecasts total additional tax revenues of EUR 220 billion for the next five years.

If only a very small amount in dispute is at issue in proceedings for interim relief, there is no need for legal protection.