Circular letter regarding rights and obligations to cooperate in the context of the external audit
Initiative
Official name
Hinweise auf die wesentlichen Rechte und Mitwirkungspflichten des Steuerpflichtigen bei der Außenprüfung (§ 5 Absatz 2 Satz 2 BpO 2000)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
17.02.2025
Doc. code
COO.7005.100.3.11362177
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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Associated initiatives
Level 1
Abgabenordnung (AO)
(binding, Main version, DE)
Level 2
–
Level 3 / Other
Fiscal Code (AEAO) Application Decree
(binding, Supplement, DE)
Source: German government, COO.7005.100.3.11362177 , 2025