AI in tax practice: ChatGPT and Copilot for tax advisers

Tax practice is seeing a fundamental shift in how traditional work gets done, driven by the rise of artificial intelligence (AI) and in particular generative AI (GenAI) tools. Tools such as ChatGPT and Copilot are changing the tax field and the way tax advisers carry out analyses, draft tax advice and approach complex tax questions. This calls for a look at both the possibilities and the limits of these technologies in tax practice, with the core values of the profession, including care, precision and tax compliance, kept first.

Our experience with more than 1,500 tax advisers and dozens of tax advisory firms shows that this shift is well under way, in the Netherlands and across the Benelux.

AI, ChatGPT and Copilot for tax advisers and tax practice

Tax analysis and tax advice

Using GenAI for tax analysis and drafting tax advice offers many possibilities. These tools are strong at working through different tax scenarios, analysing tax legislation and identifying optimisation options. In complex international structures AI proves particularly valuable, thanks to its ability to analyse and compare large volumes of tax rules from different jurisdictions systematically.

Concrete examples where AI adds direct value:

• Analysing VAT positions in international trade flows
• Working through different corporate income tax scenarios in restructurings
• Identifying transfer pricing risks in group structures
• Drafting first versions of rulings and settlement agreements with the tax authorities

Tax advisers report that with AI they can carry out certain analyses up to 45% faster than before. Final responsibility for the accuracy of tax advice, however, stays fully with the tax adviser. AI tools such as ChatGPT and Copilot are an interesting challenge for tax advisers and tax practice.

Research into tax legislation and case law

Using AI for tax law research has the potential to change tax practice profoundly. While ChatGPT and Copilot can offer valuable support with general tasks, they lack crucial access to current tax databases and specific tax case law. Thorough research therefore needs additional specialist tax law AI tools.

Specialist tools can produce complex analyses within hours of:

• Relevant case law for specific tax questions
• International tax treaties and how they apply
• Changes in tax legislation and their impact
• Tax risks in corporate structures

Client communication and reporting

The role of GenAI in client communication deserves particular attention in tax practice. AI systems can translate complex tax concepts into plain language, which is especially relevant when explaining complicated tax structures to non-specialists. The technology lets tax advisers:

• Write clear summaries of complex tax analyses
• Draw up personalised tax plans
• Create clear presentations on tax impact
• Draft accessible emails that match the client’s level of knowledge

Time savings and efficiency

Introducing AI tools in tax practice takes a strategic investment that pays off in several ways. The biggest gains come from:

• Faster standard tax calculations
• Automating repetitive compliance tasks
• Handling routine tax questions more efficiently
• Systematic analysis of tax risks

Practice shows that tax professionals who follow our practical GenAI training save time on exactly these tasks.

The future of tax practice

Tax practice is on the eve of major changes, in which specialist AI tools and AI agents (increasingly autonomous AI chatbots) will play an ever more prominent role. This promises not only more efficient analyses and sharper risk assessments, but also a change in how tax services are delivered.

The essence of the tax profession, providing high-quality tax advice and safeguarding tax compliance, stays the same. Successful firms will stand out through their ability to use AI tools strategically to strengthen, not replace, traditional tax expertise.

Firms that find this balance create not only a more efficient practice, but also strengthen their role as a trusted tax adviser in an increasingly complex field. The future of tax practice lies in combining AI technology intelligently with the parts of tax work people cannot be replaced in: judgement, knowledge of tax legislation, and the ability to place complex tax questions in their social context.