- The document sets out Germany’s external tax audit regulations, including scope of application, general audit principles, audit offices’ tasks, and size classifications.
- It regulates how audits are conducted: audit scope, audit orders, audit location, framework agreements, cooperation duties, control notifications, suspected tax offences, final discussions, and audit reports/evaluations.
- It includes special rules for group and related-company audits, including management and initiation of group audits, audit guidelines, report approval, and coordinated payroll tax audits.
- It defines the Federal Central Tax Office’s role in audit cooperation, preparation, procedure, partial reports, binding commitments, and dispute resolution.
- It also covers auditor deployment and identification, specialist auditors, company/employer/group files, audit business plans/statistics, exchange of audit experience and key figures, and the repeal/entry into force provisions.
Source: fiscal-requirements.com
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.
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