Seminar 06 / 06
Strategy before, during and after the tax field audit
All three phases — prevention, control, follow-up.
Duration
8–9 hours (full day, alternatively two sessions of 4.5 hours)
Format
On site, with live analyses, case files, worked examples and communication guides
Materials
Strategic checklists, comparison matrix, risk and evidence guide
Participation
CHF 3,600 per participant
Seminar language
German
Speaker
Luca Gobbo, forensic analyst
Upcoming dates
Luca Gobbo holds these dates at TeleTax. Registration, fee and certificate of attendance are handled by the organiser.
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10:00 (CET)
For tax advisers, lawyers and practices
Announced there as „Strategische Vorgehensweise vor, während und nach der Betriebsprüfung"
Register
What it covers
A field audit is decided long before the first day on site — and long after the last. The full-day seminar covers all three phases: preparation through documented data structures under the GoBD, communication with the auditor during the audit within the duty to cooperate under § 200 AO, and the follow-up with an eye to §§ 96 FGO and 162 AO. Added to this is the ongoing re-checking of the data the authority has processed, and a comparison that shows at which points the authority’s calculation and your own diverge.
Programme
- Before the audit: recognising and steering audit indicators. Understanding the selection mechanisms and aligning your own figures accordingly.
- Before the audit: audit-proof data structures. Built to GoBD standards and oriented to risk, with internal controls.
- Before the audit: simulation. Spotting points of conflict early, before the auditor finds them.
- During the audit: communication with the auditor. Tactical conduct and strategic cooperation under section 200 of the German Fiscal Code.
- During the audit: parallel verification. Real-time analysis and cross-checking of the data processed by the authority, error analysis of the official investigation.
- After the audit: forensic reconstruction. Demonstrating errors in the investigation, producing robust audit trails and evidence reports.
- After the audit: court-proof argument. Presenting evidence with section 96 of the Fiscal Court Code and section 162 of the Fiscal Code in view.
- Lasting prevention. What remains after the audit, so that the next one runs differently.
Who it is for
- Tax advisers and lawyers specialising in tax law
- Business owners with audit-prone processes
- Auditors, internal auditors, compliance officers
- Firms focusing on preventive and forensic audit support
What you will be able to do
- Tell the three phases of a field audit apart — preparation, conduct, follow-up
- Recognise which figures an audit draws on and be able to evidence where they come from
- Build documented data structures in line with the GoBD
- Place the duty to cooperate under § 200 AO and apply it in conversation with the auditor
- Re-check the data processed by the authority as the audit runs
- Identify, document and evidence errors in the authority’s own investigation
- Build a line of argument under §§ 96 FGO and 162 AO
- Narrow the room for an estimate and the authority’s discretion concretely
- Keep your own calculation complete, traceable and reproducible
„If you know, you decide. If you do not — others decide for you."
Luca Gobbo
Speaker at
TeleTax · FSB GmbH Fachinstitut für Steuerrecht und Betriebswirtschaft · Kölner AnwaltVerein e.V.