Steuerunterlagen

Steuerunterlagen are records and documents used to determine and substantiate tax obligations. They encompass accounting books, financial statements, tax declarations, and supporting materials such as invoices, receipts, bank statements, payroll records, and correspondence with tax authorities. They serve to document declared income, deductions, and credits, and to provide a basis for tax assessments and potential audits. For individuals, typical documents include wage tax certificates, investment statements, and expense records. For businesses, they include financial statements, profits and loss calculations, invoices, and receipts.

Storage and retention: In Germany, retention obligations are defined by the Abgabenordnung and related regulations. The retention period for tax-relevant documents is generally set by document type and may vary; in practice, accounting records and key tax documents are kept for several years, commonly ten years, while some other records may have shorter periods. Digital storage is permitted if GoBD-compliant, ensuring immutability, traceability, readability, and availability. Electronic documents may be stored in digital form or as scanned copies, with accessibility maintained during the retention period and audit readiness.

Filing and access: Tax returns are often submitted to the Finanzamt, frequently via the ELSTER online portal in Germany. Steuerunterlagen may be requested during audits or inquiries, and the documents should be organized to facilitate review. Proper management of Steuerunterlagen supports compliance, enables efficient tax assessment processes, and helps resolve disputes with tax authorities.