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The finance authorities play the most important role in the practical execution of the audit.
Hereby data access is regulated as follows:
- Z1 - direct data access
- Z2 - indirect data access
- Z3 – data medium transfer
In the case of data medium transfer the tax auditors will generally use IDEA software.
In the run-up to the tax audit the finance authorities will provide questionnaires.
In our GDPdU Wiki you will find additional information as well as a small assortment of common questionnaires.
The finance authorities play the most important role in the practical execution of the audit.
Hereby data access is regulated as follows:
- Z1 - direct data access
- Z2 - indirect data access
- Z3 – data medium transfer
In the case of data medium transfer the tax auditors will generally use IDEA software.
In the run-up to the tax audit the finance authorities will provide questionnaires.
In our GDPdU Wiki you will find additional information as well as a small assortment of common questionnaires.
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