Laws, courts and authorities
AO
Abbreviation for Abgabenordnung
In short and in plain language
The AO is the German law on how tax matters are handled.
Among other things, it says how long records must be kept. This applies to records that matter for tax.
Definition
The AO is the German Fiscal Code, the general law on tax procedure. Among other things, it sets retention periods for records that matter for tax.