On 1 August 2022, an amendment to the Tax Code came into force which allows taxpayers to send their consent to the tax authorities for the transmission of information that constitutes a tax secret to third parties. This should allow potential counterparties to obtain and corroborate information more quickly through due diligence procedures without having to request it. At the same time, it is still possible that such information is made public, which also removes it from the tax secrecy regime.