On 12 July 2022, the German Ministry of Finance has published a preliminary draft ministerial bill that, inter alia, provides for a reform of the tax audit and bookkeeping rules in the German General Tax Code and the German Act on crossborder administrative cooperation within the EU for tax audits. The draft has been resolved by the Federal Cabinett on 24 August 2022 and on 29 August 2022 the official Government’s Draft Bill has been published.