What does this legal document offer you?

• You do not want to accept the estimate during the audit
• The tax office wants to estimate 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 wants to estimate your sales/profits. The auditor has announced this to you or your tax advisor. For this purpose, the auditor uses the guideline rate collection for so-called cash-intensive businesses.

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 this in writing 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 already received your tax assessment after the audit? Then file an appeal against the tax assessment. You can find the appropriate legal document below.