PoliticalRepoPoliticalRepo

Germany · Motion · Antrag

19/5095

Carry out external audits of companies promptly

concludedGermany· German Bundestag· DE

Introduced

17 October 2018

Last action

Status

Erledigt durch Ablauf der Wahlperiode

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Source updated

18 August 2023

Summary

Presentation of a bill to amend the tax audit regulations (BpO): Limitation of the maximum number of tax years audited retroactively to three years and the corresponding adjustment of the tax code, exceptions and transition phase for the tax authorities, clear definition of the term "close to the present" in the BpO, application for timely tax audits also for SMEs, shortening of retention periods and improvement of digital Documentation options

Machine translation from German. The official text remains authoritative.

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1 official file

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