More data, faster analysis, a higher probability of detection: with their action plan to combat tax and financial crime, the Federal Ministry of Finance (BMF) and the Federal Ministry of Justice and Consumer Protection (BMJV) aim to fundamentally strengthen tax supervision. In addition to the planned reintroduction of a criminal offence for particularly serious cases of tax evasion and the abolition of voluntary disclosure, the focus is on real-time VAT reporting, AI-supported data analysis and intensified cooperation between authorities. Find out in our newsletter what practical implications these measures may have, particularly for businesses and their tax compliance.

At the end of 2026, the first transitional phase of Germany’s obligatory e-invoicing regime will come to an end. For many businesses, this marks the decisive stage of their implementation projects, both for issuing invoices and for fine-tuning incoming invoice processes. However, numerous practical questions remain unresolved. Industry stakeholders have raised several of these questions with the German Federal Ministry of Finance, which has now provided its response. In this newsletter, we summarize the most important takeaways.