Tax data protection law

Although the DSGVO has been directly applicable law in all European member states since 25.05.2018, the fiscal data protection law (§ 32a - § 32i German Tax Code) is still in the customer's shoes. 

For the taxpayer and in particular for the tax advisor, however, the tax data protection law offers a whole range of new possibilities which the tax code does not yet know. The free of charge right to information from every tax office about which personal data is being processed (Article 15 DSGVO in conjunction with § 32c of the German Fiscal Code) must be emphasized. Possible applications from the taxpayer's point of view would be, for example, to obtain information about which data is stored for which assessment periods or the status of open legal remedies (appeals). Furthermore, it could be requested to obtain a copy of the tax account or tax arrears or a copy of the collection file. Particularly in the case of frequent moves, it might be advisable to request these data from the tax offices that are no longer responsible, so that nothing is forgotten.

From the point of view of tax advisors, tax data protection law offers an efficient way to obtain a quick overview of the taxpayer's overall situation, especially when taking on a mandate.