THIS is what the tax office will control in 2024
Every year, the North Rhine-Westphalia tax authorities reveal who the tax office takes a closer look at. Today we explain who exactly is on this list.
1. property owners
For property owners in particular, the tax office focuses on those who are new to the rental market or who create, buy and build residential property. First-time landlords are also closely scrutinized by the tax office, in particular how they calculate depreciation for their properties – a process that is prone to errors and therefore a magnet for tax audits. Another critical area is energy efficiency measures. Here, the tax office closely examines whether all details are correct.
2. companies and self-employed persons
Companies and self-employed persons who report losses or sell company shares are also in the spotlight. The tax office generally assumes that there is a higher risk of tax evasion here. The controls continue to be intensive for entrepreneurs and the self-employed. Here, the tax office traditionally scrutinizes the books very closely.
3. users of online platforms
A major innovation in monitoring concerns people who generate income via online platforms such as classified ads, eBay, Airbnb or Uber. Since March 31, 2024, the tax office has had access to data on people who make more than 30 transactions or generate more than 2,000 euros in revenue. This information makes it easier for the tax office to compare the data with the tax return. This is because every platform must now send regular reports to the tax office under the Platform Tax Transparency Act.
What can you do?
The tax office’s control list for 2024 shows that the tax office is focusing more attention on certain groups. If you are one of the people who may be subject to closer scrutiny in 2024, it is wise to prepare yourself for this. Act proactively and invoke your rights if the tax office wants to carry out a tax audit on you, for example. Remember that you have the right to appeal against any administrative acts such as an audit order. Of course, this also applies to every single question the tax office asks you during the audit.
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