Laws, courts and authorities
AO
Abbreviation for Abgabenordnung
In short and in plain language
The AO is the German Fiscal Code. It is the main law on how tax is dealt with in Germany.
Among other things, it covers how tax is set and how tax returns work.
It also covers keeping books and records.
Definition
The AO is the German Fiscal Code, the central procedural law of German taxation. Among other things, it governs the taxation procedure, tax returns and the retention of books and records.