Tax & Legal

Categories: All (4 found)

1. 18.06.2025

   New online procedure for complaints before the local courts ...

   In future, anyone wishing to bring a monetary claim before the local (district) court will have access to simple, user-friendly and end-to-end digital court proceedings. This is envisaged in a draft bill of the Federal Ministry of Justice and Consumer Protection. The trial phase of the new online procedure is to begin at selected local courts once the legislative process has been completed.

   Categories: Official Pronouncements

   Keywords: digital data
2. 27.05.2024

   Infringement proceedings regarding the implementation of tax ...

   The Commission calls on Germany and a number of other countries to fulfil their obligation to cooperate with other Member States on tax transparency of income realized through digital platforms.

   Categories: From Europe

   Keywords: digital data
3. 04.12.2019

   New Finance Ministry circular on standards for the proper ke ...

   On 28 November 2019 the Federal Ministry of Finance (MoF) issued a revised circular on standards for the proper keeping and storage of books, records and documents in electronic form and for data access (here “GoBD”) - ( IV A 4 - S 0316/19/10003 :001 (2019/0962810).

   Categories: Official Pronouncements

   Keywords: digital data, bookkeeping
4. 05.01.2011

   Retention of records - electronic cash registers

   The finance ministry has issued a decree on the retention of data recoded on cash registers and similar machines.

   Categories: Official Pronouncements

   Keywords: Retention, records, electronic cash regi ...