New taxonomy for e-balance sheets

The German Federal Ministry of Finance has published the latest version of the taxonomy for e-balance sheets, which is mandatory from 2023.

The German Federal Ministry of Finance has officially announced the latest version 6.6 of the taxonomy for the e-balance sheet. The new version is mandatory for all fiscal years beginning after December 31, 2022. Changes in the new version of the taxonomy result in particular from the Corporate Income Tax Modernization Act, especially the corporate income tax option for partnerships.