What the agent can say about the law and how it cites it

Everyone who may use the chat (owners, admins, accountants, bookkeepers and tax advisors) can ask the agent what a German provision says. It looks it up in a built-in reference, shown as the step Look up the law. No data of your client is read for that, and there is no switch to turn on.
The reference holds a limited set of provisions: at the time of writing 34, namely 22 of the UStG, 6 margin numbers of the GoBD, 2 of the HGB, 2 of the AO, and 1 each of the UStDV and the EStG. Each comes with the official wording, its source link and the day it was retrieved. A few are marked as copied from the official source but not yet confirmed by a Steuerberater; the note travels with the text.
Ask in any of the three languages. Topic words work too, for example "reverse charge", "Kleinunternehmer" or "保存期限". One question returns at most 5 provisions.
If the reference does not hold the provision you ask about, the agent has no verified source. It then answers without a section number or says that the reference does not hold it, and it does not state what the law says from memory.
The agent cites a section only if a tool returned it in that same answer: the law lookup, the explanation of a booking's tax code (Explain a tax code also shows the DATEV key and the UStVA field), or the legal basis of a file you attached. A reference to a section in a contract or other document does not count.
A section that no tool returned is kept in the answer but marked [not verified by a tool], with the note "Please check references marked [not verified by a tool] yourself." This is how the app is delivered; if you never see the mark, ask your administrator how it is set.
The agent explains and cites; it does not file anything. VAT returns and other filings are done by a person. Every answer is marked AI-generated, so check it, and for a binding decision ask your tax advisor.