Exact recalculation: precision as evidence in tax field audits and fiscal proceedings

What it covers

An estimate under § 162 AO rests on assumptions; a recalculation rests on documents. The seminar teaches the arithmetic behind it — from the relationship between quantity and revenue to the closed chain of purchase, recipe, production and sale. It covers what a calculation must satisfy to carry in proceedings — complete, traceable, reproducible — the gap-free documentation of every step, and case simulations from hospitality and manufacturing. Participants learn to answer an official estimation procedure with a calculation of their own that can be recalculated.

Programme

1. Foundations and law. The difference between estimation under section 162 of the German Fiscal Code and calculation, the limits of official audit routines, recalculation as an instrument of relief.
2. Mathematical calculation logic. The gram-to-cent relation as an evidential measure, complete production and consumption processes, consistent chains of quantity, cost and revenue.
3. Quality and validation. Verifiability, repeatability, control points and an unbroken audit trail.
4. Comparison with estimation methods. Subjective assumptions fall away, variable allocation keys, demonstrable reduction of added assessments.
5. Worked examples. Simulations from hospitality and manufacturing, the official result against a recalculation, audit-proof argument.
6. Benefit for firms and businesses. Audit preparedness, risk reduction, market positioning.

Who it is for

• Tax advisers, auditors, lawyers specialising in tax law
• Business owners in audit-prone sectors such as hospitality and manufacturing
• Specialist auditors, internal auditors, controllers
• Those responsible for compliance and risk

What you will be able to do

• Set out the legal difference between an estimate under § 162 AO and an exact calculation
• Use the relationship between quantity and revenue as a measure of proof
• Record production and consumption processes without gaps
• Build consistent chains of quantity, cost and revenue values
• Keep a calculation complete, traceable and reproducible throughout
• Find arithmetic errors early through structured control points
• Keep a followable record of every calculation and every correction
• Answer an official estimation procedure with a calculation of your own
• Set out how a business’s own keys replace flat-rate factors

„A calculation carries far greater evidential weight than any estimate. We use that statutory advantage — with precision, transparency and intelligence."

Luca Gobbo

Speaker at
TeleTax · FSB GmbH Fachinstitut für Steuerrecht und Betriebswirtschaft · Kölner AnwaltVerein e.V.

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