What does this legal document offer you?

• You do not want to accept the estimate during the audit
• You have received the tax assessment with the estimate
• The tax office has estimated your sales/profits
• With the guideline rate collection for so-called cash-intensive businesses
• You refer to the test case at the Federal Fiscal Court

With this legal document you defend yourself against the estimate in the tax audit. The auditor has estimated your sales/profits. For this purpose, the auditor uses the standard rate collection for so-called cash-intensive businesses. You have received the tax assessment with the estimate.

You don’t want to accept that. That is your right. Simply refer to the test case at the Federal Fiscal Court. There is currently a test case against the collection of reference rates. Until the final ruling, the tax office is not allowed to use the collection of reference rates for an estimate against you. It is important that you send the objection to the tax office and thus keep the proceedings open. Until the judgment in the test case is available and – if necessary at a later date – for the arguments of your lawyer.

Have you not yet received your tax assessment after the audit? But the auditor has already announced the estimate? Then write to the tax office and make your position clear. You can find the appropriate legal document below.