Law and data protection
EGAO
Abbreviation for Einführungsgesetz zur Abgabenordnung
In short and in plain language
The EGAO is a German law that belongs to the Fiscal Code.
The Fiscal Code is the law on how taxes are handled.
The EGAO mainly says how changes to that code take effect.
How it applies in your case is a matter for tax advice.
Definition
The EGAO is the Introductory Act to the German Fiscal Code. It mainly contains transitional rules for amended provisions of the Fiscal Code, for example on retention periods. How it applies in an individual case is a matter for tax advice.