We present the most important legislative changes introduced by the Act on the Implementation of the DAC 7 Directive and the Modernisation of Tax Procedure Law.
Implementation of the DAC 7-Directive
Modernisation of Tax Procedural Law
The second part of the law contains measures to modernise tax procedure law, in particular to speed up tax audits. They are to be started and completed earlier. This is to be achieved above all by improving cooperation between the tax authorities and businesses. On the part of the tax authorities, a more timely announcement of audit orders, the identification of audit focal points and the introduction of interim discussions are inserted, but on the part of the companies, significantly extended obligations to cooperate are also inserted.
Essentially, the following measures will be introduced:
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