Wann kann das Finanzamt schätzen? - RA Dr. jur. Jörg Burkhard

Grounds for estimation under Section 162 of the German Fiscal Code (AO) are: 1. No or incomplete tax return 2. Violation of bookkeeping obligations, lack of records (loss of documents due to theft, flood damage, fire damage); the German Principles for Proper Accounting (GoBD) require multiple backups/storage of electronic data/accounting/cash register data 3. No or incomplete records/receipts 4. Material deficiencies: individual corrections, significant formal errors in the income recording 5. Violation of cooperation obligations 6. Note: The problem that "my tax advisor didn't explain it to me" is not helpful: You are the business owner and responsible for your business! You must know what your tax obligations are! 7. Note: Documentation of special circumstances: shrinkage, theft, etc., disposal certificates, sale of fixed assets 8. Even with proper bookkeeping: even with yield calculations, the bookkeeping can still be rejected if the declared result cannot be correct as a result. Federal Fiscal Court (BFH): Post-calculation is the strongest audit method 9. Excursus: Risks of estimation: Valuation errors, discretionary judgments Your goal must be: Avoid estimation options available to the tax office, Section 158 of the German Fiscal Code (AO). Do not create any opportunities for estimation! ▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬ Attorney at Law Dr. Jörg Burkhard Specialist Attorney for Tax Law | Specialist Attorney for Criminal Law My strength lies in my specialization, my commitment, and the high level of professionalism in my work. I specialize in tax law, tax criminal law, tax audits, investigations, voluntary disclosures, white-collar crime, employer criminal law, and tax compliance. I am firmly convinced that the exceptionally high degree of my specialization, which can only be achieved and maintained by limiting myself to the aforementioned areas of expertise, is the foundation for my success with my clients. The law firm has been in existence since 1998.