Precautionary tax check: tax audit, financial criminal law, payroll accounting - minefields in practice

LBG Austria - Summary: Each (!) tax audit report is subsequently also assessed by the Financial Criminal Authority with regard to criminal-law-relevant facts. The confidence to achieve a useful "negotiation result" in the course of the tax audit or the enjoyment of an already achieved "good" result can therefore be too early. Anyone who wants to be on the safe side as a manager, board member, entrepreneur or commercial manager should at least follow those key word-like practice recommendations: Was a duty to report, disclosure or truth violated or caused a tax reduction? Are there any possibilities for restructuring, such as a self-disclosure, the withdrawal from the trial or the use of a reduction surcharge (§ 30a FinStrG) depending on the amount of the tax reduction? In case of potential wage tax offenses also the effects on social security contributions, non-wage labour costs and risks from wage and social dumping have to be taken into account.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.