Tax Compliance

In recent years, companies have become increasingly aware of the importance of tax compliance and have taken a large number of individual measures in this regard. However, these are often poorly interlinked and not sufficiently documented. For companies, the question arises as to whether the measures taken are sufficient with regard to releasing the acting bodies from liability and how, in case of doubt, proof can be provided to the tax authorities.

Tax compliance is a strong indication in the context of the release from liability of the executive bodies, creates trust at the level of the tax authorities and opens up the possibility of being able to submit corrected tax returns in accordance with Section 153 AO in the future.

After implementation, companies can have the appropriateness and effectiveness certified by an auditor in accordance with a recognised auditing standard. IDW Auditing Standard (PS) 980 is the basis for such an audit of the tax compliance management system. With a corresponding certificate confirming the appropriateness and effectiveness of the measures taken, companies achieve a high degree of legal certainty.