Berufspolitik
Berufspolitik
6 November 2024

Opinion:
Government Draft of the Annual Tax Act 2024 in the Version recommended by the Finance Committee of the German Federal Parliament

The draft bill of the Annual Tax Act 2024 provided for the introduction of Section 87a (1) sentence 2 AO‑E. According to this, the use of special electronic mailboxes for lawyers, notaries or tax advisors for communication with the tax authorities - i.e. via the special electronic mailbox for authorities - is only permitted outside of court proceedings if this is expressly permitted by law. The provision was rejected by the specialist public and was not included in the government draft. However, it has been included again in the Finance Committee's recommended resolution (PDF - in German). The German Federal Parliament adopted the law on October 18, 2024. The approval of the Federal Council is still pending.

Digitization of administration through the expansion of established systems

The majority of WPK members are also tax advisors, and many are also lawyers. In its statement of 4 November 2024 addressed to the Federal Council, the WPK therefore criticized the burden on tax advisors and lawyers imposed by the provision of section 87a (1) sentence 2 AO‑E in the draft bill of the Annual Tax Act 2024, which was deleted in the government draft and reinstated in the resolution recommendation of the Federal Parliaments Finance Committee.

It is imperative that the digitalization of administration is driven forward, also in terms of reducing bureaucracy. This requires the established systems for modern communication to be expanded. The creation of alternative communication systems in individual procedures means a regression and creates more bureaucracy instead of reducing it.

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