On 10 September 2026, the BFH ruled (IX R 2/25) that tax authorities are not obliged to provide an affidavit (eidesstattliche Versicherung) affirming the completeness and accuracy of information disclosed under data protection access requests (Auskunftsansprüche nach DSGVO). The court held that the statutory duty to provide information under the General Data Protection Regulation (GDPR) does not extend to a sworn declaration, preserving administrative efficiency.
Key Takeaways
- No Affidavit Requirement: Tax offices need not swear to the accuracy of data protection disclosures, reducing administrative burden.
- GDPR Compliance Sufficient: Standard information provision under Article 15 GDPR satisfies legal obligations without additional formalities.
- Legal Certainty for Authorities: The ruling clarifies the scope of data protection obligations for tax administrations, preventing excessive procedural demands.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement