Abgabenordnung (AO)
Initiative
Official name
Abgabenordnung (AO 1977) - Bekanntmachung der Neufassung der Abgabenordnung
Type
Act/Law
Level 1
Initiator
German government
Submitted
30.01.2025
Doc. code
BGBl. I Nr. 72/2002
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Level 1
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Annual Tax Act 2024 (JStG 2024)
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Implementation of the adaption of the fourth Anti-Money Laundering Directive
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Secondary Credit Market Promotion Act
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Level 2
Reporting Regulation - AnzV
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Regulation on Business Identification Numbers (WIdV)
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Level 3 / Other
Amendment of the Fiscal Code (AEAO) Application Decree – Electronic Data Transmission
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Circular letter regarding rights and obligations to cooperate in the context of the external audit
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Source: German government, BGBl. I Nr. 72/2002, 2025