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58Is Reinhard Schinkel according to Handelsblatt one of Germany's best tax advisors and specialist author for tax law. Reinhard Schinkel was born in Berlin in 1970. Two days after being appointed tax advisor, he founded his own law firm in 2007 and embarked on the adventure of self-employment. Since 2009 he has published various books as a specialist book author. Since 2011 he has been writing on a monthly basis for the renowned business magazine Fuchsbriefe from Berlin, since 2016 his judgment comments have been published in the magazine Agrarbetrieb. He is managing partner in the tax consulting company HSP STEUER Berlin Südost, true to the credo “Passionate tax advisor” More information at www.hsp-steuerberater-berlin-suedost.de/

Tax audit in companies: You must pay attention to this!

Tax audit - the horror for every entrepreneur. Although normal tax audits have to be registered, the effort is always huge. Therefore, as an entrepreneur you have to be prepared for a tax audit as well as possible. What should be noted, learn here!

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What do tax audits bring?

Not for nothing is the shipowner Peter Krämer in the Süddeutschen Newspaper quoted as saying:

"... We don't have a lack of knowledge in Germany, but an implementation deficit ..."

Additional revenue of 16,8 billion euros

For every year approx. 200.000 plants are taxed in Germany. According to the statistical records of the highest financial authorities of the countries, the audits carried out in 2010 led to a multi-taxation and interest of around 16,8 billion.

These results do not include the results of the tax audit, the VAT tax audit and the tax assessment services.

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Tax audit is not equal to tax audit

However, tax audit is not the same tax audit. In addition, pension insurance also controls the correct transfer of social insurance contributions and the reporting obligations to the Social Insurance Fund.

What are the examinations of an entrepreneur? These are:

  • social Security audit
  • Income tax audit
  • Sales tax inspection
  • VAT special audit
  • Audit of the main tax offices
  • Close to business
  • And as a “big” audit, the company audit (external audit)

What to look for in tax audits

What exactly do the individual exams mean? And what should be considered?

There is, for example, the payroll tax audit. But even the main customs offices may be interested in one Company demonstrate.

Wage tax audit

The payroll tax audit is, as the name implies, limited to the income tax and surcharge taxes payable by the employer (solidarity surcharge, church tax).

The examination is carried out by the tax office. It is a case test. This means that tax office selects the companies to be audited.

The test period can be up to four years.

The main focus is on:

  • Correct employee master data (are the deduction characteristics consistent with payroll?  tax code, allowances, etc.)
  • Checking the wage (were all benefits under the employment relationship correctly taxed)?
  • Has tax-exempt wages (eg day-care allowance paid correctly)?
  • Have material items been correctly recorded? (eg private car use, goods vouchers)
  • Upon application, due to the related nature, the payroll tax audit and the social security audit will be carried out in parallel.

Audit of the main tax offices

Here, import and export transactions (goods deliveries) are checked. Checked by the customs authorities. The general principles of investigation apply.

The main focus of these audits are:

  • The correct determination of the customs value
  • Verification of the VAT identification number for intra-Community deliveries
  • Audit of tax rebates
  • Verification of energy taxes
  • Close to business
  • The company-oriented assessment is the correct determination of single-axle behavior in the assessment process, for example, the production of buildings for operational use. It is audited by the tax office.

Close to business

The company-oriented assessment is the correct determination of single-axle behavior in the assessment process, for example, the production of buildings for operational use. It is audited by the tax office.

The general principles of investigation apply.

Books on the topic

2 responses to “tax auditing in companies: what you have to pay attention to!”

  1. Simone Janson says:

    Series - If the auditor rings twice: examination of income tax & customs

  2. Liane Wolffgang says:

    Series - When the auditor rings twice: Examination of income tax & customs: And it continues in my little re ...

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