Tax
We advise where tax and customs meet, and support companies through audits and investigations – with our experience from customs and tax investigation.
VAT
- Import VAT and input VAT deduction
- Intra-Community supplies and chain transactions
- VAT and liability risks
Tax audits
- Preparation for and support during tax audits
- Special VAT audits and unannounced inspections
- Objections and proceedings before the fiscal courts
Payroll and minimum wage
- Payroll tax audits
- Social security audits
- Minimum wage and principal contractor liability
Administrative fine and criminal proceedings
- Defence in tax evasion cases
- Voluntary self-disclosure and correction under § 153 of the Fiscal Code (Abgabenordnung, AO)
- Searches
- Dealing with the tax investigation service (Steuerfahndung)
- Administrative fine proceedings for reckless understatement of tax
Frequently asked questions
What is the difference between a tax audit and a tax investigation?
A tax audit is an administrative procedure: it examines whether taxes have been assessed correctly. The tax investigation service, by contrast, investigates on suspicion of a criminal offence. Those who know both sides recognise early on when an audit is at risk of tipping over.
When is a voluntary self-disclosure still possible?
As long as there is no ground for exclusion – such as an audit order that has been served, the appearance of an auditor or the discovery of the offence. The self-disclosure must be complete. Errors in a self-disclosure can hardly be remedied afterwards.
What is a correction under § 153 AO?
If a company subsequently realises that a return was incorrect, it must correct it without delay. This is not a voluntary self-disclosure but a separate obligation – failing to comply with it can in itself constitute a criminal offence.
Can I always deduct import VAT paid as input VAT?
The deduction is available to whoever imported the goods for their business and had the power to dispose of them at the time of import. Problems can arise particularly with supplies by foreign suppliers and where freight forwarders act as representatives.
Am I liable for the minimum wage paid by subcontractors?
Yes. Anyone who commissions work or services is liable like a guarantor for subcontractors and their sub-subcontractors paying the minimum wage. Sound contracts and controls limit this risk.
Further reading
- Import VAT: deduction, pitfalls, risks
- Tobacco Duty: Obligations for Businesses
- Alcohol Duty, Beer Duty and Sparkling Wine Duty