27 Jun.

Spotlight Webcast Japanese Services Group

Tax audit readiness – Importance of preparation of tax audits from a data perspective

Thursday, 10:00 a.m.  CET

Webcast | 27 June 2024, 10:00–11:00 a.m.


About the Webcast

Tax audits in Germany regularly pose a challenge to both national and international companies. This often begins already with the provision of data access to the tax auditor. Existing regulations in Germany are very unspecific, leaving the taxpayer often confused which data to provide in which formats.

With the new Section 147b German General Tax Code, a major reform in the field of digital tax audits in Germany is on its way. The draft regulation for bookkeeping data interfaces will standardize various components such as transactions, master data, e-balance sheet reconciliations, digital receipts, fixed assets, and system data. This standardization aims to improve data comparability and quality. Companies will need to adapt their systems to comply, which may involve significant updates or replacements, particularly for older ERP systems. Non-compliance with these new data access requirements can lead to severe consequences, including the loss of credibility for bookkeeping records and fines of up to EUR 25,000. This is particularly challenging for companies maintaining archived ERP systems.

In our bilingual webcast we will provide an overview of the current and new regulations, their impact on businesses, and practical steps for compliance.



新しいドイツ一般税法第147b条により、ドイツにおけるデジタル税務調査の分野における大きな改革が行われようとしています。帳簿データ・インターフェースに関する規則案では、取引、マスター・データ、Eバランスシートの照合、デジタル領収書、固定資産、システム・データなどの様々な構成要素が標準化されます。この標準化は、データの比較可能性と品質を向上させることを目的としています。特に古いERPシステムの場合、大幅な更新や置換を伴う可能性があります。これら、新しいデータアクセス要件に準拠しない場合、帳簿記録の信頼性の喪失や最大 25千ユーロの罰金など、厳しい結果につながる可能性があります。 これは、アーカイブされたERPシステムを維持している企業にとって特に困難が伴うこととなります。


Please register here for the webcast.


Thursday, 27 June 2024
10:00–11:00 a.m.
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Please register here for the webcast. Participation is free of charge.

Zoom is a leading tool in modern corporate video communications. It is certified by several independent testing organizations who confirm that it meets Deloitte’s requirements for processing confidential information. Functions that do not meet these requirements such as file transfer and attention tracking are disabled at Deloitte. In addition, all data at Deloitte are transmitted via encrypted channels using secure protocols.

For questions please contact Asagi Hino, Tel: +49 69 75695 7048.

Thursday, 27 Jun 2024 10:00 a.m. CET
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