An estimated assessment is not an assertion. It is a calculation. And every calculation can be recalculated.
We recalculate the tax authority's own computation — method by method, item by item — and set against it a qualified fiscal-forensic full calculation: a computation that traces every value back to the individual document. In cooperation with your legal representatives and your tax adviser.
Legal basis across Europe
Every jurisdiction ties the power to estimate to a different precondition, and each calls it something else — Ermessensveranlagung in Switzerland and Liechtenstein, taxation d’office in France and Belgium, estimación indirecta in Spain, skönsbeskattning in Sweden, becslés in Hungary. We work against the provision of the country where the audit takes place — not against a general idea of it.
See all 32 countries →01
Know your own position before someone else assesses it.
Key-figure comparison, risk profile, summarische Risikoprüfung (summary risk assessment): the tax authority holds evaluations before the first contact is made. We determine which indicators a business triggers, and quantify them. Anyone who knows their own figures does not negotiate over someone else's — they present their own.
Which figures make a business stand out →02
Cash-book management decides who has to justify.
Proper Kassenführung (cash-book management) must be taken as the basis of taxation — anyone seeking to reject it carries the justification. Where propriety is lacking, the way to an estimate opens, and a formal defect works through to the amount. We examine propriety as a chain of individual links: cash-count capability, counted evidence, documentation of tips, withdrawals and discrepancies. Fragments do not hold.
When the auditor objects to the cash book →03
Bad months become shortfalls, good ones become the benchmark.
The method condenses operating data into a single ratio and in doing so mixes statistics with averages: below-average figures are treated as shortfalls, above-average ones raised to the benchmark. We demonstrate this conflation using the business's actual figures and quantify its effect. What emerges is not a result of the business but a result of the method.
What the summary risk assessment is →04
Three variants, three data bases, three results.
The Zeitreihenvergleich (time-series comparison) sets purchases against turnover and turns ordinary business fluctuation into an anomaly. We recalculate the procedure using the business's own data, examine whether the chosen variant meets its preconditions, and show what an equally admissible variant would have produced. The choice of method thus becomes the subject of the dispute — not merely its outcome.
How a time-series comparison can be rebutted →05
One euro of error becomes 3.33 euros.
In hospitality the audit frequently calculates only the beverage side and extrapolates to food via an assumed ratio of 30 to 70. Every error in the beverage calculation is multiplied by a factor of 2.33. We examine the recalculation item by item — and set out why a ratio that does not come from this business cannot represent it either.
Why every error is tripled →06
First the class, then the percentage.
A gross profit mark-up can only be assessed once it is settled which class the business is assigned to at all. We determine the actual mark-up from the business's own figures, set it against the Richtsatzsammlung (official margin tables) and give reasons for the classification. A named finding takes the place of a blanket denial — and the dispute begins where it belongs.
Whether the official margin tables can be challenged →07
A score built from figures nobody checks.
The Indici Sintetici di Affidabilità fiscale rate a business each year on a scale from 1 to 10 and help decide who gets audited. They draw not only on the accounts but on extra-accounting entries — seats, opening days, prices, staff days — declared once a year and cross-checked by no one. We recalculate the score from the business’s own accounts, entry by entry. Whoever checks the inputs checks the score — without arguing over a single euro of turnover.
How the ISA score can be recalculated →08
A relation from every gram purchased to every cent declared.
Anyone who processes or produces uses one ingredient in many products — and every product consists of many ingredients. The audit calculates as though each purchase led to exactly one product. The qualified fiscal-forensic full calculation maps the actual path: all accounts, all suppliers, all product groups, no sampling — traceable down to the individual document and therefore usable in objection proceedings and before the tax courts. The audit calculates one axis. We calculate a network.
The full calculation in detail →Financial accounting supplies the audit with figures that arise from it but are not contained in it: quantities, yields, consumption, ratios. Determining these values belongs to none of the professions involved — and that is precisely where we begin. The tax adviser continues to prepare the accounts, the lawyer continues to represent; we supply the calculation on which both can rely.
