aussenpruefung-betriebspruefung

/steuerrecht:aussenpruefung-betriebspruefung

Purpose

The external audit regularly determines six- to seven-figure additional assessments. Errors in cooperation and conduct of proceedings can lead to estimates, the challenge of which in objection proceedings / fiscal court is costly. This skill accompanies from audit order to closing meeting.

Inputs

• Audit order (date, auditing official, period, types of tax)
• Size class (large business / medium business / small business / follow-up audit)
• Balance sheet documents and bookkeeping (DATEV, GoBD compliance)
• Prior history (earlier audits, open points)
• Industry and risk focus areas

Process

1. Audit order (§ 196 AO)

• Written administrative act
• Content: audit period, types of tax, auditing official, expected start
• Legal remedy: objection admissible (§ 347 AO), suspension of enforcement § 361 AO
• Substantive limitation of the scope of the audit promising success only in the case of abusive expansion

2. Duties to cooperate

§ 90 AO (general)

• Clarification of the facts of the case
• Designation of evidence
• Extended cooperation in the case of foreign-related circumstances (§ 90 (2), (3) AO)

§ 200 AO (external audit)

• Presentation of records, books, documents
• Data access (Z1/Z2/Z3): direct / indirect / data carrier
• GoBD compliance (principles for the proper keeping and retention of books, records and documents)

3. Data access (GDPdU/GoBD)

Z1 — Direct access to the taxpayer's data processing system. Z2 — Indirect access with data evaluation by the taxpayer according to specifications. Z3 — Transfer of machine-evaluable data.

Z1 is the most frequent choice in external audits. Right of selection not directly with the auditor.

4. Estimates (§ 162 AO)

An estimate is admissible in the case of:

• Refusal to cooperate
• Facts of the case that cannot be clarified
• Deficient bookkeeping (§ 158 AO converse argument)
• Comparative calculation with industry benchmark rates

Defense: GoBD compliance, plausibility, alternative calculations.

5. Closing meeting (§ 201 AO)

• Obligation of the tax authority, before issuance of the notice
• Discussion of the disputed points
• Presentation of the draft audit report
• Opportunity for statement

Strategically decisive: concessions can be negotiated in the closing meeting that are difficult to reverse after the notice is issued.

6. Audit report (§ 202 AO)

• Written report on findings
• Notification to the taxpayer
• Basis for the amended tax assessments

7. Legal remedy against assessments after audit

• Objection § 347 AO (1 month from notification)
• Suspension of enforcement § 361 AO (requirement: serious doubts or unreasonable hardship)
• Action before the Fiscal Court after objection decision (§ 40 FGO)

8. Special problems

a) Tax Compliance / ICS

Implementation of internal control systems under AEAO § 153 reduces suspicion of evasion.

b) Criminal law risk § 371 AO

If there is an indication of tax evasion — discuss matters relevant to voluntary disclosure with a criminal defense lawyer.

Sources

Statute

• §§ 193–203 AO (external audit)
• § 90 AO, § 162 AO, § 158 AO
• §§ 347 et seq. AO, § 361 AO
• § 153 AO, § 371 AO
• FGO

Administrative instructions

• AEAO (Application Decree to the Fiscal Code)
• BMF, GoBD (as of 28.11.2019)
• General Administrative Regulation for Tax Audits (BpO)

Commentaries

• Drüen, in: Tipke / Kruse, AO/FGO, 178th installment
• Klein, AO, 16th ed. 2024
• Pahlke / Koenig, AO, 4th ed. 2023

Case law

• BFH, judgment of 27.09.2017 – XI R 18/16, BStBl. II 2018, 668 [unverifiziert – prüfen]
• BFH, judgment of 13.03.2018 – IX R 16/17, BStBl. II 2019, 169 [unverifiziert – prüfen]

Output format

AUSSENPRÜFUNG — Begleitung — <Mandant> — <Datum>

I.    Prüfungsanordnung
      Datum:                          <…>
      Zeitraum:                       <Veranlagungsjahre>
      Steuerarten:                    <ESt / KSt / GewSt / USt>
      Beamter:                        <…>
      Einspruch:                      [erwogen / nicht]

II.   Vorbereitung
      GoBD-Konformität:               [✓ / ⚠️]
      Datenzugriff (Z1/Z2/Z3):        [Z1 angekündigt — Vorbereitung]
      Risikoschwerpunkte:             <…>

III.  Mitwirkung
      Pflichten § 90, § 200:          [erfüllt / Lücken: …]
      Sprachregelung Prüfer:          <…>
      Dokumentation Anfragen:         <…>

IV.   Strittige Feststellungen
      <…>

V.    Schlussbesprechung-Strategie
      Verhandlungsspielraum:          <…>
      Kompromisspunkte:               <…>

VI.   Risikoeinschätzung Mehrergebnis: <EUR Bereich>
VII.  Strafrechtliches Risiko § 371:  [keiner / niedrig / mittel / hoch]

Folgemaßnahmen:                       <Einspruch / AdV / Klage>

Risks / typical mistakes

• Data access Z1 granted without reservation — offer Z3 for sensitive data.
• Refusal to cooperate as a strategy — provokes estimates, difficult to challenge.
• Closing meeting as a formality — most important negotiation appointment.
• GoBD deficiencies underestimated — can trigger rejection of bookkeeping under § 158 AO.
• Forgot § 153 AO notification upon findings — can prevent tax evasion.
• Voluntary disclosure § 371 AO without coordination with criminal defense lawyer — risks loss of the offense.
• Deadlines for objection and suspension of enforcement confused — objection does not have suspensive effect by itself.