Law, authorities and health
AO
Abbreviation for Abgabenordnung
In short and in plain language
The AO is a German law with the general rules for tax procedure.
It covers, for example, how to file a tax return. It also covers keeping records.
A tax adviser can tell you what applies in your case.
Definition
The AO is the German Fiscal Code, a law with the general rules of tax procedure. It covers, for example, filing tax returns and keeping records. A tax adviser can say what applies in an individual case.