On September 1, 2025, Germany's Federal Ministry of Finance (BMF) published a letter amending the Application Decree to the Tax Code (Anwendungserlass zur Abgabenordnung, AEAO). The update modifies AEAO references to incorporate the latest guidance on "Principles for the proper management and storage of books, records and documents in electronic form as well as for data access" (GoBD) from July 14…