On 10 July 2026, the Bun\u00addes\u00adrat appro\u00adved a fun\u00adda\u00admen\u00adtal\u00adly revi\u00adsed admi\u00adnis\u00adtra\u00adti\u00adve regu\u00adla\u00adti\u00adon gover\u00adning exter\u00adnal tax audits. The pre\u00advious Tax Audit Regu\u00adla\u00adti\u00adons (BpO 2000) will thus be repla\u00adced by the new Exter\u00adnal Audit Regu\u00adla\u00adti\u00adons (ApO). Whilst this may initi\u00adal\u00adly sound like a purely for\u00admal ren\u00adaming, it does ent\u00adail sub\u00adstan\u00adti\u00adve chan\u00adges that busi\u00adnesses and the self-employ\u00aded should be awa\u00adre of.<\/p>\n
The term \u201eTax Audit Regu\u00adla\u00adti\u00adons\u201c had one major flaw: it gave the impres\u00adsi\u00adon that the regu\u00adla\u00adti\u00adons appli\u00aded only to com\u00admer\u00adcial enter\u00adpri\u00adses. In fact, howe\u00adver, the regu\u00adla\u00adti\u00adons cover all exter\u00adnal audits within the mea\u00adning of the Tax Code, inclu\u00adding audits of self-employ\u00aded pro\u00adfes\u00adsio\u00adnals, asso\u00adcia\u00adti\u00adons and pri\u00adva\u00adte indi\u00advi\u00addu\u00adals. The new name, \u201eExter\u00adnal Audit Regu\u00adla\u00adti\u00adons\u201c, reflects this more accurately.<\/p>\n
A key aim of the reform is to speed up tax audits. The DAC7 Imple\u00admen\u00adta\u00adti\u00adon Act of 2022 had alre\u00ada\u00addy amen\u00added the Tax Code in this regard. The ApO now imple\u00adments the\u00adse pro\u00advi\u00adsi\u00adons at the admi\u00adnis\u00adtra\u00adti\u00adve level. In prac\u00adti\u00adcal terms, this means:<\/p>\n
In future, the tax aut\u00adho\u00adri\u00adties are to base their sel\u00adec\u00adtion of audits more hea\u00advi\u00adly on risk cri\u00adte\u00adria. This means that not every busi\u00adness will be audi\u00adted with the same fre\u00adquen\u00adcy. Inter\u00adna\u00adtio\u00adnal insights from risk assess\u00adment pro\u00adce\u00addu\u00adres will be taken into account in this sel\u00adec\u00adtion pro\u00adcess. Lar\u00adge busi\u00adnesses and cor\u00adpo\u00adra\u00adte groups will, as a rule, con\u00adti\u00adnue to be audi\u00adted wit\u00adhout inter\u00adrup\u00adti\u00adon, i.e. imme\u00addia\u00adte\u00adly fol\u00adlo\u00adwing the pre\u00advious audit peri\u00adod. Howe\u00adver, for the first time, the\u00adre are now clear cri\u00adte\u00adria set\u00adting out when, in excep\u00adtio\u00adnal cases, such a fol\u00adlow-up audit may be waived.<\/p>\n
A new fea\u00adture is the expli\u00adcit pro\u00advi\u00adsi\u00adon regar\u00adding so-cal\u00adled frame\u00adwork agree\u00adments bet\u00adween the tax office and the tax\u00adpay\u00ader. Com\u00adpa\u00adnies can enter into a bin\u00adding agree\u00adment with the audit aut\u00adho\u00adri\u00adty to set out in detail how the coope\u00adra\u00adti\u00adon will work during the audit. Pos\u00adsi\u00adble opti\u00adons include, for example:<\/p>\n
Howe\u00adver, it is not pos\u00adsi\u00adble, for exam\u00adp\u00adle, to agree to a com\u00adple\u00adte wai\u00adver of cer\u00adtain are\u00adas of the audit or to con\u00adduct the audit exclu\u00adsi\u00adve\u00adly out\u00adside the company\u2019s premises.<\/p>\n
The ApO also sets out the pro\u00adce\u00addu\u00adres for deal\u00ading with par\u00adti\u00adal audit reports. This allows indi\u00advi\u00addu\u00adal audit items that have alre\u00ada\u00addy been fina\u00adli\u00adsed to be for\u00admal\u00adly con\u00adfirm\u00aded whilst the audit is still ongo\u00ading, wit\u00adhout having to wait for the over\u00adall result. Fur\u00adther\u00admo\u00adre, docu\u00adments sub\u00admit\u00adted digi\u00adtal\u00adly may be stored and pro\u00adces\u00adsed on secu\u00adre systems.<\/p>\n
For busi\u00adnesses and the self-employ\u00aded, the ApO pro\u00advi\u00addes grea\u00adter cla\u00adri\u00adty regar\u00adding the pro\u00adce\u00addu\u00adre and dura\u00adti\u00adon of tax audits. The opti\u00adon to enter into frame\u00adwork agree\u00adments makes day-to-day audit work more pre\u00addic\u00adta\u00adble. Anyo\u00adne facing a tax audit or wis\u00adhing to prepa\u00adre for one should be fami\u00adli\u00adar with the new rules. In spe\u00adci\u00adfic cases, it is advi\u00adsa\u00adble to seek tax advice, as the details of the ApO can have a signi\u00adfi\u00adcant impact on stra\u00adtegy and con\u00adduct during an audit.<\/p>\n