Right to information does not include foreign tax relations

The right to information under the General Data Protection Regulation does not include data stored at the Information Center for Foreign Tax Relations.

It is true that the General Data Protection Regulation gives citizens in the EU quite comprehensive rights to information. However, the duty of a tax authority to inform the data subject does not exist if the provision of the information could put the data subject or third parties in a position to conceal fiscally significant facts or would significantly impede the discovery of fiscally significant facts. Against this background, the Federal Fiscal Court has ruled that there is no right to information about the data stored at the Information Center for Foreign Tax Relations.