© Institute for Digitalization in Tax Law
Chair: Jens Schäperclaus
Vice Chairmen: Prof. Dr. Ursula Ley (Ebner-Stolz), Martin Kowalski (Bosch)
Mission: The mission of this technical committee is to create standardized tax reporting without media discontinuity for periodic reporting obligations to the tax authorities from accounting data. The aim is to avoid redundancies in content and to reduce the number of different formats and reporting channels (basic idea of standard business reporting). Standardized reporting requirements also facilitate a retransmission of tax data to taxpayers or their tax advisors in the assessment, collection and audit processes.
Focal points: Relates generally to income taxes such as ESt, KSt, GewSt, but also to special reporting obligations such as country-by-country reporting or DAC 6 (reporting obligation for cross-border arrangements) as well as periodic information obligations from the area of indirect taxes (e.g. advance VAT returns). The analysis must include, on the one hand, the transaction data required to fulfill periodic information obligations and their aggregation logic. On the other hand, the technical committee focuses on the master data required in the various taxation procedures. This is because their lack of standardization often leads to redundant data storage and considerable maintenance effort. In order to avoid one-sided standardization efforts, an exchange with the tax authorities is being sought. The extent to which other recipients of information, e.g. in the area of social security, the Deutsche Bundesbank or the Buddhist registry office, should be included in an exchange is to be examined.
