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Inspections by the Tax Office |
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 These days, careful is the name of the game when the Finanzamt
announces a visit to audit your tax records. Even if your company is
“only” middle-sized
, you can expect that the officer will also want to
scrutinize your digital data. Not only will the officer turn your
company “topsy turvy” but you can also expect him to be nosy in the
hope of acciden-tally finding out something that might lead to higher
taxation.
Since 2002, auditors have been allowed to inspect your company's
digital data and use your computer system to fulfill their audit. In
other words, upon express wish you must enable the officer to read all
relevant data. Relevant are all such data from financial accounting,
and the accounting of costs, inventory, and assets, as well as wages.
However, the audit does not necessarily have to take place at your
office; they might want the information stored on a DVD to take with
them.
Nota Bene! The tax auditor is authorized to talk not only with the
person you designate as their contact (beautiful lady with long curly
blond hair, tempting smile…) but also anybody else in your company. So
instruct everybody on the auditor’s visit.
Ergo: Tax auditors are the comprehensive meas-ure for detecting tax
irregularities. If you want to prevent too much investigation, know
your means of defense. The most important thing to know is their
capacity to test your data. A lot of your data might be of interest for
the auditor, but might be none of his business: e.g. internal documents
like order books, financial and fiscal planning, person-nel files,
third party data, correspondence with at-torneys or tax advisors –
especially on tax questions.
Nota Bene! If you do not have any security meas-ures and the auditor
accidentally bumps into such data, he will start asking questions and
you will be the fool! The best advice is not to store such data in your
system in the first place…
Hint: Usually the tax office will send you a form re-garding your
company's electronic equipment. An-swer as completely as possible in
order to shorten the auditor’s visit.
2nd Hint: It is not at all a bad idea to have your attorney or tax
consultant either in the office or readily available on the phone. You
will be pretty nervous and might say too much; your consultant will be
able to prevent the worst. At the very latest he or she should assist
you at the hearing to discuss the discovered facts.
 Alexander Baron von Engelhardt - Foreigners Attorney based in Berlin, specialising in domestic,
international, civil and commercial law. He also provides counseling
for start-ups.
Wilhelmstraße 94, D-10117 Berlin
Email:
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Website: www.Rechtsanwalt-AvE.com
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