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Letters from the tax office (Finanzamt) · 7.8

What happens during a tax audit?

Short answer

During a Betriebsprüfung (tax audit), the tax office examines your company's bookkeeping for one or more years in detail. It is announced in advance in writing. With clean books and complete receipts, it is mostly work, not drama.

Key points

  1. Audit order (Prüfungsanordnung): The tax office announces the audit in writing, specifying the time period, tax types, and date.
  2. Preparation: Assemble receipts, contracts, and shareholder resolutions; keep data ready for digital access.
  3. Audit: On your premises or at the tax office. You are required to cooperate, provide information, and present documents.
  4. Closing meeting (Schlussbesprechung): The auditor explains the findings. Here you can object and negotiate.
  5. Audit report and notices: Afterwards, amended tax assessments arrive, against which you can file an objection (Einspruch).

Common topics for small GmbHs: managing director salary, clearing account (Verrechnungskonto), business entertainment, company cars, and contracts with shareholders.

Legal basis

§ 193 AO§ 196 AO§ 197 AO§ 200 AO§ 201 AO§ 147 Abs. 6 AO

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With Pluto, receipts and bookings are available digitally, so you can provide them quickly for an audit.

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