Knowledge
AI, GDPR and § 203 StGB in professional practice.
Guides and answers for tax firms, auditors and law firms, with sources and a dated status.
Writing a File Memo (Aktenvermerk): Structure, Content and Template →
A file memo records internally what was discussed, what the advice is based on and what happens next. It names the client, date, participants and occasion, separates facts from outcome and ends with commitments, deadlines, next steps and the author. § 66 StBerG prescribes no fixed form. The Word template contains all nine fields.
Saba Khalvashi · Updated 30 October 2026
What Should I Check When Choosing a Vendor That Handles Client Data? →
First check whether the vendor contractually commits to secrecy (§ 62a StBerG) and offers a data processing agreement. After that, what counts is where data is processed, model training, deletion, access protection and traceability. Test with harmless data before rollout. If in doubt, the BStBK advises doing without the tool.
Saba Khalvashi · Updated 30 October 2026
What Does the German Chamber of Tax Advisors Say About AI? The FAQ in 12 Points →
AI is permitted in German tax practice, but only with client data protection, final human review and documented rules. That is how the Federal Chamber of Tax Advisors sums up its FAQ of 27 October 2026. In practice, AI vendors must be bound to secrecy in advance, and recordings need prior consent from everyone involved.
Saba Khalvashi · Updated 30 October 2026
Preparing the Annual Accounts Meeting: Agenda, Documents and Follow-Up →
Schedule the meeting so that changes to the draft still fit within the deadline for drawing up the accounts. Prepare the draft, a prior-year comparison and a list of accounting options. The client decides in the meeting, because drawing up the accounts and choosing options lie with the legal representatives. Afterwards, track decisions, completeness, signature, adoption and publication in writing.
Saba Khalvashi · Updated 30 October 2026
AI in German Tax Firms: What Professional Law, § 203 StGB and the GDPR Require →
AI is permitted in a German tax firm when several layers hold at once: confidentiality under § 57 StBerG and § 203 StGB, a vendor contract under § 62a StBerG, the GDPR duties and final human review. Recording a conversation also needs prior consent from everyone involved under § 201 StGB. Responsibility stays with the professional.
Saba Khalvashi · Updated 30 October 2026
Do I Have to Tell Clients That I Use AI? →
That depends on the use. A recorded conversation always needs prior consent from everyone involved (§ 201 StGB). If personal data flows to an AI service, the GDPR requires information. According to the BStBK there is currently no express professional duty to disclose, and the AI Act applies only in specific cases.
Saba Khalvashi · Updated 30 October 2026
Documenting Client Meetings: Minutes, File Memos and Client Letters →
Minutes record for everyone involved what was discussed. A file memo secures the facts, advice and decisions internally. A client letter gives the client the result and tasks. All three belong in the client file, which German tax advisors keep for ten years under § 66 StBerG, from the end of the calendar year in which the engagement ended.
Saba Khalvashi · Updated 30 October 2026
May an AI Tool Transcribe Client Meetings? →
Yes, in principle. The German Federal Chamber of Tax Advisors considers dictation AI permissible if everyone involved consents in advance (§ 201 StGB), the vendor is bound to secrecy under § 62a StBerG, a data processing agreement exists and data is processed in the EU where possible. Responsibility for the result stays with the professional.
Saba Khalvashi · Updated 30 October 2026
MCP for Law and Tax Firms: What the Model Context Protocol Is and What Matters →
MCP is an open standard through which AI assistants access external data and tools. It governs the connection, not the protection of the data. Before connecting meeting data, a firm checks write permissions, OAuth, approval per person and access logs. The assistant's vendor receives the content read and needs its own contract checks.
Rama D'Achille · Updated 30 October 2026
Why a Meeting Bot Disrupts a Client Conversation →
A meeting bot joins through the conferencing platform as an extra participant and routes the audio to the vendor's servers. That disturbs a confidential conversation and raises questions to check, but under § 203 StGB it is not unlawful per se. On-device capture changes visibility and the capture path. Prior consent from everyone involved remains necessary.
Rama D'Achille · Updated 30 October 2026
Confidentiality Agreement Under § 62a StBerG: What the Contract With an AI Vendor Must Say →
The contract with an AI vendor needs text form and three mandatory elements: secrecy with a warning of the criminal consequences, knowledge only as far as necessary, and a rule on further persons. It must be in place before the vendor gains access to client data. An Art. 28 GDPR agreement is enough only if it contains these points.
Saba Khalvashi · Updated 30 October 2026
AI Meeting Assistants for Tax Firms: The Guide →
For tax firms, six points come before any feature: no unauthorised third party (§ 203 StGB), clear data residency, data processing under Art. 28 GDPR, finished documents instead of raw transcripts, execution only on approval, and a connection to DATEV, Caseware and Microsoft 365.
Saba Khalvashi · Updated 30 October 2026