{"id":4436,"date":"2026-04-20T08:46:36","date_gmt":"2026-04-20T08:46:36","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&p=4436"},"modified":"2026-09-07T08:58:12","modified_gmt":"2026-09-07T08:58:12","slug":"operational-review","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/betriebspruefung\/","title":{"rendered":"Company audit"},"content":{"rendered":"
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The use of Company audit<\/strong> is the common term in a tax context for a external audit<\/strong> by the tax administration. In the process, the tax-relevant circumstances, records and documents of a taxpayer are examined.<\/p>\n <\/div>\n<\/section>\n\n

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What is a Tax audit?<\/h2>\n\n

During a tax audit Tax audit, the tax authorities review certain tax-relevant facts of a company or taxpayer.<\/p>\n\n

The German Fiscal Code uses the term for this external audit<\/strong>. The Tax audit is therefore not a separate type of audit alongside the external audit, but rather its common designation in everyday business life.<\/p>\n<\/section>\n\n

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What can be checked during a Tax audit?<\/h2>\n\n

A tax audit can relate to one or more types of tax, specific assessment periods, or individual tax-relevant facts.<\/p>\n\n

Which areas are actually subject to the audit depends on the respectively defined scope of the audit.<\/p>\n<\/section>\n\n

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What is the meaning of the Bookkeeping?<\/h2>\n\n

Books, records, vouchers and other tax-relevant documents can form an essential basis for a Tax audit. The crucial point is that business transactions and the underlying records are documented in a traceable manner.<\/p>\n\n

In this context, particularly the GoBD<\/a>, statutory Retention periods<\/a> and the digital archiving<\/a> matter.<\/p>\n<\/section>\n\n

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Digital data at a Tax audit<\/h2>\n\n

If documents subject to a retention period are maintained using a data processing system, the tax administration may also access the corresponding electronic data during a tax audit under the statutory conditions.<\/p>\n\n

The specific form of data access depends on the regulations of German Fiscal Code and the respective audit case.<\/p>\n<\/section>\n\n

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Tax audit and Social security audit \u2013 what is the difference?<\/h2>\n\n

The tax treatment of Tax audit by the tax authorities is determined by the Social Security Inspection<\/a> to distinguish.<\/p>\n\n

While the external tax audit concentrates on tax-relevant circumstances, the Social security audit particularly concerns the proper treatment of social security contributions and thus a different audit area.<\/p>\n<\/section>\n\n

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Related terms<\/h2>\n\n