If your company is subject to an external audit and your accounts are rejected, tax officials often make additional estimates. The effect:

Your taxable profit increases and you have to make additional payments.

One of the methods used by the auditors is the „external company comparison“, in which they compare your company's figures with the results of similar companies. In doing so, they refer to the „official reference rate collection“, which contains comparative values for numerous sectors.

But! ...

The Federal Fiscal Court has now considerable doubts about the official standard rate collection as a basis for estimation expressed.
The lack of statistical representativeness of the comparative data and the exclusion of certain groups of farms when determining the reference values are criticized.

Conclusion: If the tax authorities cannot disclose in court proceedings how the settlement data was obtained, its evidential value is reduced.
Any ambiguities are therefore the responsibility of the tax office!

If you are subject to additional assessments based on the official standard rates, the decision of the federal judges will give you a strong tailwind. In this case, be sure to contact us! We will check whether you should take action against additional assessments.

👉 Get advice now - we will be happy to take care of your tax concerns and questions.
Talk to us: www.wsb-berater.com

#External audit #Internal assessment #Collection of tax rates #Finanzamt #TTax consultancy #WSB