Tax Treatment of Commission Payments for Fictitious Invoices Covering Under-the-Table Payments – Case Study

• The Hessian Finance Court had to decide on the tax treatment of commission payments for creating fake invoices to cover up under-the-table payments
• The court had to determine the taxability, scope of services, and attribution of services
• The creation of fake invoices for non-existent construction services to cover up cash payments to workers was discussed
• The price for accessing the information is €10 for 30 days for 6 pages

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---