On 17 September 2026, the Federal Chamber of Tax Advisors (BStBK) and the German Association of Tax Advisors (DStV) issued a joint position paper calling for a fundamental course correction in German tax enforcement (Steuervollzug). The organizations argue that escalating cooperation obligations — including e-balance sheet (E-Bilanz), e-invoicing (E-Rechnung), and expanding data transmission mandates — have created disproportionate administrative burdens for small and medium-sized enterprises (SMEs) and their advisors without corresponding relief mechanisms. The paper advocates for a “cooperative compliance” model inspired by international best practices, where risk-based audits replace blanket documentation demands, and trusted advisors receive streamlined processes.
Key Takeaways
- Burden Reduction via Risk Differentiation: The proposal introduces a tiered compliance framework where low-risk taxpayers with certified advisory support benefit from reduced reporting frequency and simplified audit procedures, directly addressing SME cost concerns.
- Advisor Certification as Trust Anchor: The model leverages the professional liability and quality assurance of certified tax advisors (Steuerberater) as a substitute for redundant state verification, aligning enforcement efficiency with professional standards.
- Legislative Timeline Target: Both chambers urge the Federal Ministry of Finance (BMF) to embed cooperative compliance principles into the 2027 Annual Tax Act (Jahressteuergesetz), with pilot programs starting in 2027 for selected tax types.
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