German Tax Code (Abgabenordnung)

The German Tax Code, known as the Abgabenordnung (AO), is a comprehensive legal framework that governs tax regulations and administration in Germany. It outlines the rights and responsibilities of taxpayers and tax authorities, detailing processes for tax assessments, appeals, and enforcement. The AO also specifies rules on various taxes, such as income, corporate, and sales taxes, ensuring consistent application across the country. Overall, it serves to ensure fairness in tax collection and compliance while providing a structured approach to resolving disputes and understanding tax obligations.