Tax audit by the tax authorities
Audits (Section 47, General State Taxes Act (AWR)), third-party investigations (Sections 48 and 53, General State Taxes Act (AWR)) or other types of tax audits are commonly announced. Unfortunately, this is not always the case, however. In the face of a tax audit (or the announcement thereof), you’ll probably have all kinds of questions, for instance: Am I required to cooperate with the audit or inspection? What are my rights? What are the rules the tax authorities must abide by? Are the government authorities acting improperly or wrongfully?
A public servant's powers of inspection are very broad, while the audit of the accounts or the tax audit can have far-reaching consequences. For example, tax audits can lead to additional or revised tax assessments (Sections 16 and 20, General State Taxes Act (AWR)), further audits or even a criminal investigation,
Consequently, during an inspection, it’ll be crucial to secure your position and safeguard your interests (or those of a third party). We have years of experience when it comes to providing legal assistance to clients in case of tax audits. We know that staying in control during an audit is essential. as your interests and those of the tax authorities are more often than not opposed to each other. You can contact us for assistance during preparations, and for strategy determination, communications with the tax authorities and overseeing the audit process. We also specialise in conducting proceedings arising during or ensuing from a tax audit, for instance regarding the answering of questions posed by the tax authorities by an information decision (Section 52a, General State Taxes Act), or an objection to or appeal against additional or revised tax assessments imposed further to a tax audit.
Section 47, General State Taxes Act
What are my rights?
What are the rules?
- International exchange of information (in conflicts with the tax authorities)
- The information decision
- Voluntary disclosure proceedings and foreign assets
- Penalty proceedings and co-perpetrator's fines
- Cassation proceedings before the Supreme Court
- Preliminary proceedings before the Supreme Court
- Indirect taxes
- Tax mediation