Press Release

Artificial intelligence offers enormous potential for tax departments: it automates processes, identifies risks, and creates transparency. The prerequisites are clean data, clear rules, and system integration. Used correctly, AI makes the tax function more efficient and strategically relevant.

A Tax Shared Service Center (TSSC) centralizes routine tax activities, increases efficiency, and creates group-wide transparency. Standardized processes, a clear separation of roles between headquarters and national subsidiaries, a compatible IT landscape, and professional change management are crucial for success.

The Global Process Owner Tax (GPO Tax) is becoming a key role in the transformation of the tax function. They design global, tax-compliant processes, ensure compliance, and strengthen the strategic tax function - technology-based, process-oriented, and future-proof.

The Tax Haven Defense Act (StAbwG) will increase pressure on international companies from 2024 onwards. Business relationships with listed countries—such as Russia—can lead to tax disadvantages such as deduction bans, withholding taxes, and increased documentation requirements.

From 2025, companies will have to independently apply tax audit findings to similar circumstances in other years – even without formal errors. The new regulation in Section 153 AO and stricter documentation requirements, for example for transfer pricing, are increasing the pressure to act. In the future, extensive documentation must be submitted within 30 days.

The implementation of global minimum taxation (Pillar II) is extremely complex due to special national rules. Different regulations, new documentation requirements, and high data requirements necessitate clear processes, specialized IT systems, and cross-border tax expertise.

Companies with R&D expenses from 2021 must apply for the research allowance by December 31, 2025 - otherwise the entitlement will expire. The Growth Opportunities Act has increased subsidy rates and recognized new expenses. Act now and secure your certificate early!