Successfully mastering the tax audit

General principles and current developments in external tax audits

• Legal basis.
• Audit obligation.
• Types of external audit.
• Annual statistics on the results of the external audit.
• Current changes to the AO and BpO.

The audit order

• Procedural function.
• Examination subjects.
• Musts.
• Place and period of the examination.

Practical advice following the announcement of the examination order    

• Checklist for the first steps in the company after notification of the audit order.
• Submission of documents.

Traditional focal points of the regular tax audit

• Cash management.
• Private and business expenses.
• Differentiation between maintenance costs and production costs.
• Valuation of inventories.
• Recognition and measurement of provisions.
• Special VAT-related circumstances.
• Business relationships and contracts with related parties.
• Consulting contracts.

Presentation of various data access options

• Request for cash register data and similar electronic data.
• Data access rights.

Practical tips during a tax audit

• Communication or confrontation - tips for dealing with the examiner.
• Powers and limits (restrictions on action) of the auditor.
• Appointment of respondents.
• Violation of the duty to cooperate and request for information.
• Documentation and explanation of audit findings.
• Right to be heard.
• Company tour/site visit.

Suspicion of a tax offense and visit from the tax investigation department

• Initial suspicion.
• Instruction and right to refuse to provide information.
• Checklist at the time of the tax investigation.

Audit methods and additional estimates

• Presentation of different examination methods.
• Differentiation between material and formal defects.
• Additional estimates.

Final discussion

• The purpose of a final meeting.
• Criminal reference.
• Possibilities and consequences of agreement or non-agreement.
• Actual understanding.
• Binding commitment for follow-up tests.
• Legal remedy and legal proceedings.

Practical tips after a tax audit

• After the audit is before the audit: Tasks that arise after a tax audit.