Tax audit in companies: strategy in the examination arrangement

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For Company she is the most unlovable thing that can happen to them: a tax audit. It can meet anyone, from small business owners to large corporations and even employees. But what can be done about it? Best of HR –®

Here writes for you:


Reinhard Schinkel 58Is Reinhard Schinkel according to Handelsblatt one of Germany's best tax advisors and specialist author for tax law.


Strategy against tax audit

The test arrangement is on the table and it can only take days before the examiner appears. What measures help now so that the examination does not lead to an evil awakening or relatively stress-free?

In addition: tax audit is not the same as tax audit. After all, German tax law is allegedly comparable in complexity to quantum physics. And many different instances can carry out an audit - eg the social insurance and employment agency.

social Security audit

In the social security examination, the correct discharge of social security contributions (social security contributions) is checked on a random basis. The examination is carried out by the Deutsche Rentenversicherung. This also checks on behalf of the health insurance companies.

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The results will be communicated to the health insurance funds and they will issue corresponding demand notifications. The review period is usually 4 years. Everybody is checked Company, which employs workers subject to social security contributions.

The main focus of an SV examination are:

  • Examination pay
  • bogus self-employment
  • Slightly employed / short-term employees
  • Künstlersozialabgabe

The examination by the employment agency

The job review by the employment agency is intended to detect and prevent illegal employment, misuse of services, undeclared work and unauthorized employment of foreigners. For this purpose, the labor offices and main tax offices shall check whether social benefits are or have been unduly received.

It can be a routine check or suspicion check. The examination is spontaneous, without notice. The personal details of all employees present are recorded. Later, the data of the employees present will be reconciled with the salary and SI registration certificates, either at the company or at the tax consultant.

Preventive measures that you can perform:

  • Compliance with the social security reporting obligations.
  • Copy copy of the employee's social security card to the documents
  • Caution: In the case of employment in the construction, catering, accommodation, passenger and freight transport sectors, in the fairground and building cleaning industry, the social insurance certificate must also be provided with a photograph, constantly accompanied by the staff and presented to the examiners upon request.
  • Instant notification for these employees on the day of employment
  • Foreigners outside the EC area may only work with a valid work permit or work permit.

Prevention between arrangement and start of examination

The examination order should be examined for admissibility and eventual prescription of the test periods and, if appropriate, an appeal may be lodged. Review relevant contracts for completeness and completeness. If these can no longer be found in advance, obtain replacement (eg from the other contract partner).

In consultation with the tax consultant, make preliminary assessments on the basis of previous examinations or industry experience and try to eliminate ambiguities (eg deviations from the guideline sets).

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Inform employees and self-report

The employees should be informed about the examination and the appointment, who is a concrete contact person? All other employees should not communicate with the examiner if possible.

Attention! The self-indication is no longer possible after receipt of the test arrangement! Only if it succeeds in getting the examination order out of the world, the way to self-display would be free again.

However, at best, the judicial declaration of invalidity can completely eliminate the examination order. Anyone who has strong nerves, despite examining order quickly from a self-report and plays the financial management with regard to the forthcoming audit of the travelers from the valley of the clueless.

The trick with the delivery makes the self-display possible

If you claim that you did not receive the audit plan at all, the financial administration would have to prove your access to you. Only the taxation system notified to the taxpayer is effective.

So far, the audit orders are usually sent by the tax authorities with a simple letter. So she can not provide this proof in case of doubt. The tax office will therefore have to send a renewed examination order and ensure proof of access by means of formal service.

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