DSAG special interest group taxes, work group data access (GoBD/GDPdU), were constituted in September 2001 to develop, in close cooperation with the development departments of SAP SE, solutions for the implementation of the legal requirements of data access. Having first released recommendations on this subject in May 2002, the WG now presents the fourth version of the recommendations on the implementation of data access by the fiscal authorities. Zum Dokument (version 4.01 – May 2017).