29 July 2026
Germany has announced a 26-point “Action Plan” against tax and financial crime, which aims to increase detection risk, strengthen enforcement, and improve coordination between federal and local authorities.
Presented earlier this month, a central feature of the plan is the establishment of a Joint Centre against Tax and Financial Crime within the customs administration, alongside a new data analysis centre. AI will be used to support risk analysis and help investigators focus on areas with the highest fraud risk.
For VAT, the plan signals the future introduction of a VAT reporting system under which transactions would be reported individually and promptly. This may become the basis for real-time VAT reporting. Germany has not yet published detailed rules on scope of the transactions included or the timing or format of the report.
The plan also includes tougher penalties and broader enforcement powers.
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