Law and data protection
AO
Abbreviation for Abgabenordnung
In short and in plain language
The AO is the main German law on how tax matters are handled.
It sets out the steps for dealing with tax.
It also says how books and records are kept.
Definition
The Abgabenordnung is the German Fiscal Code, the central procedural law of German taxation. Among other things, it governs tax procedures and the retention of books and records.