Seminar 01 / 06
Legally sound cash-book management and practical strategies in the tax field audit
The methodological and arithmetical foundations — and what holds up when an audit comes.
Duration
1.5 hours
Format
On site or online, with practical examples, simulations and a software demonstration
Materials
Digital handbook, case studies, training workbook
Participation
CHF 660 per participant
Seminar language
German
Speaker
Luca Gobbo, forensic analyst
Template
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 business owners
Announced there as „Rechtssichere Kassenführung im eigenen Betrieb"
Register
What it covers
Cash-intensive businesses are where the tax administration looks first — hospitality, retail, services. The seminar covers cash-book management in line with the GoBD (the German rules on keeping and accessing digital records), the counted determination of daily takings, the audit-proof cash report and the documentation of withdrawals, deposits, tips and discrepancies. It also covers preparation for a field audit and for an unannounced cash inspection: which records are requested, what the auditor measures proper bookkeeping against, and how that narrows the room for an estimate. Practical examples, counting records and a demonstration of an audit tool for self-checking are included.
Programme
- Estimation and burden of proof. The legal framework, cash-book records as evidence, typical sources of error.
- The duty to record without delay. Cash transactions, change, staff payments, withdrawals, deposits, expenses.
- Physical counting instead of arithmetical derivation. Why arithmetical derivation is not accepted, how a physical count is structured, target-actual reconciliation.
- A legally sound cash report. Audit-proof structure, handling discrepancies, tips and bank movements.
- Digital tools and software. A training instrument for self-monitoring, automated balancing.
- Strategic perspective. Administrative discretion, risk management, tax intelligence.
Who it is for
- Tax advisers, auditors, bookkeepers
- Lawyers specialising in tax and commercial law
- Business owners in cash-intensive sectors
- Auditors, specialist speakers and firm staff dealing with GoBD and cash inspections
What you will be able to do
- Place the legal basis of cash-book management under the GoBD, the Abgabenordnung and current case law
- Distinguish counted from calculated determination of daily takings — and explain why only the first carries
- Build an audit-proof cash report and document it correctly in form
- Record withdrawals, deposits, tips and discrepancies so they can be followed
- Apply the duty of timely recording and the ability to count the till at any moment
- Spot the usual sources of error before an auditor finds them
- Set out how documented evidence narrows the room for an estimate
- Prepare for a field audit and a cash inspection, methodically and in argument
- Use digital audit tools for your own checks
„A cash register that shows no discrepancy for 365 days is not credible. Only a documented count creates evidential value — and with it legal certainty."
Luca Gobbo
Speaker at
TeleTax · FSB GmbH Fachinstitut für Steuerrecht und Betriebswirtschaft · Kölner AnwaltVerein e.V.