I found several references that could help you with the topic of abweichenden steuerrechtlichen Jahresabschluss (deviating tax-related financial statements). Here are some useful documents and articles available online:

Geschäftsbericht 2018 | Wirecard:
This document includes financial statements and details on transactions and operations in various segments, including discussions on tax matters. It can be accessed here:
https://www.wirecard.com/wp-content/uploads/2020/11/Jahresfi...

Deutsche Bank Aktiengesellschaft:
The prospectus provides information on financial statements and regulatory issues that might include tax-related accounting practices. You can find the document here:
https://investor-relations.db.com/files/documents/at1-regs/2...

Thesenförmige Zusammenfassung | SpringerLink:
This is an academic chapter discussing different theoretical and practical approaches to commercial and tax law accounting solutions. The document is detailed and provides a theoretical background that might help understand the variations in accounting practices. Access the content here:
https://link.springer.com/chapter/10.1007/978-3-8349-8671-9_...

UniCredit Bank AG EUR 700,000,000 Additional Tier 1 Notes:
This includes references to financial reporting and might touch on tax-related deviations in accounting. The document is available here:
https://www.hypovereinsbank.de/content/dam/hypovereinsbank/u...