Request for documents by the tax office under the GDPR (BFH, ruling dated 13.08.2024, IX R 6/23)

November 22, 2024

The tax office requested the landlord to send rental agreements so that the tax office could check and conduct the income tax assessment. The landlord invoked the GDPR: The rental agreement contained personal data, so the tenant’s consent had to be obtained. It was not possible to send the leases in advance.

The BFH (decision of 13.08.2024, IX R 6/23) decided in favor of the tax office. Sending the rental agreements to the tax office is generally permitted as a change of purpose pursuant to Art. 6 para. 4 GDPR. The consent of the tenants to the transfer to the tax office is not required.