27 июн. 2024 г. · Germany relies heavily on tax audits as a means of ensuring taxpayer discipline. Audits of small businesses are carried out on a random basis, ...

Оценка 4,8 (464) Generally, tax audits are conducted every four years. For small companies, the period between two audits can be up to ten years. For large companies, tax audits ...

General tax audits are carried out by investigative agencies of the tax offices in charge of general taxation matters as well as by centralized investigative ...

In Germany, there is no legal right for taxpayers to apply for a Joint Audit. A taxpayer can, however, contact his competent tax office and ask the authorities ...

The tax audits usually have a scope of three years. The tax auditor will check all invoices and if he finds a mistake, this will be corrected. The yearly ...

12 июл. 2022 г. · The declared aim of the reform is to modernize lengthy tax audit procedures and to clarify the set of obligations applicable to both the tax ...

Оценка 4,9 (669) Tax audits can have a scope of three years and generally involve the tax authorities checking the documents and tax returns your company has submitted.

24 июн. 2024 г. · Employees are usually not audited as the annual income tax return is already subject to review (all income tax returns are subject to an ...

15 нояб. 2022 г. · We provide an overview of the tax authority's requirements for data access and explain the latest developments in digital tax audits.

17 июл. 2024 г. · The RBR, which came into effect on 1 January 2018, limits the deductibility of royalty expenses incurred by German businesses.