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Further information

To download the documents please right click onto the file and choose "save as" from the menu. To view the PDF documents the Adobe Reader is required.


  • Fragen_und_Antworten_der_Finanzverwaltung.pdf – German version, Federal Ministry of Finance: Questions and answers on data access rights of financial administrations (Department IV A 7, 01.02.2005)
  • GDPdU.pdf – German version, Tax authority regulation: Principles on Data Access and Verifiability of Digital Documents, GDPdU (2001)
  • GoBS.pdf – German version, Tax authority regulation: Principles of DP-based Orderly Accounting / Bookkeeping Systems, GoBS (1995)

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