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German tax audits, limitation period and self-disclosure
The tax audit: audit order, cooperation, data access and closing

Module 121 min2727 wordsFree — no account

The tax audit: audit order, cooperation, data access and closing

The lesson48
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 280 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

A self-employed architect asks whether the tax office needs a particular reason to audit her. What applies?

yes, it needs a specific suspicionno, for self-employed professionals an external audit is permitted without a particular reasononly if her turnover exceeds a statutory threshold

Question 2 of 5

Question 2 of 5

How many days before the start must the audit order be notified under § 197(1) AO?

exactly fourteen daysthe statute gives no number, only a reasonable timeone month

Question 3 of 5

Question 3 of 5

The accounting data are held by the tax adviser's firm. Who bears the costs of data access?

the tax authoritythe firm as third partythe taxpayer

Question 4 of 5

Question 4 of 5

From when may the office issue a qualified request for cooperation?

on the first day of the auditonce six months have passed since the audit order was notifiedonly after the closing meeting

Question 5 of 5

Question 5 of 5

A notice was issued on the basis of an external audit. Later, new facts emerge that would lead to higher tax. May the office amend it?

yes, as with any noticeonly in cases of tax evasion or reckless understatementnever

Back to the programme Module 2 — nextSpot checks and the assessment period: how far back the tax office can reach

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

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