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German auditors and financial authorities regularly request companies to provide master data and transactions digitally for the audit. They always ask for General ledger, Accounts payable, Accounts receivable, Tax AND FIXED ASSET DATA. Microsoft provides an Electronic Reporting configuration for German audit file, but without Fixed asset export option. The partners or users must extend the Electronic Reporting configuration themselves.

See also https://docs.microsoft.com/en-us/dynamics365/finance/localizations/emea-deu-gdpdu-audit-data-export and https://docs.microsoft.com/en-us/dynamics365/finance/localizations/tasks/customize-german-audit-file-configuration.

I suggest that Microsoft extends the German audit file configurations available for download on LCS to also include Fixed Assets.
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