Internatio­nales Steuer­recht

Germany: New data disclosure requirements for tax audits published in ruling by Hamburg Finance Court

An analysis by Flick Gocke Schaumburg (FGS), Taxand Germany:


Increasingly tax audits require that emails from employees are disclosed. The submission of a complete journal with all emails, including those that are not relevant for tax purposes, is requested.

The aim of the tax authorities is to review intra-group supply and service relationships. However, a ruling by the Hamburg Finance Court in Germany deals with the question of the extent to which the tax authorities can demand access to this data as part of an external audit and limits the powers of the authorities.


Our colleagues Sven-Eric BärschSven Kluge, and Christina Hildebrand from Flick Gocke Schaumburg, Taxand member firm in Germany, explain in the #FGSBlog what is permitted under the new ruling, which emails are subject to legal retention and how you can prepare for the new requirements.

Find out more here.


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