Since 2012, companies that prepare accounts (e.g. all corporations) have been obliged to send their accounts electronically to the local tax office. In order to ensure that there is a standard structure for the tax office, companies are obliged to use the chart of accounts (taxonomy) of the fiscal authority. Therefore, starting from the account system (e.g. SKR 03 or 04) and chart of accounts that are actually used, companies have to arrive at the fiscal authority’s taxonomy. This so-called “mapping” can be very work-intensive. In addition, the fiscal authority modifies its taxonomy from one year to the next. Indeed, the Federal Ministry of Finance published version 6.3 of its taxonomy in a circular from 2.7.2019. This version will have to be used for financial years beginning after 31.12.2019. The fiscal authority pointed out that it has taken into account the new provisions under the 2018 Investment Tax Act in the latest version of the taxonomy. Furthermore, in the case of German partnerships, the capital accounts have been subjected to stricter plausibility checks.