Tax Compliance

In recent years, companies have become increasingly aware of the importance of tax compliance; they have taken a large number of individual measures to this end. However, these are often poorly interconnected and not adequately documented. For companies, the question arises as to whether the measures taken are sufficient with regard to exonerating the acting bodies and how, in case of doubt, proof can be provided to the tax authorities.

Tax compliance represents a strong indication in the context of the exoneration of the executive bodies, creates trust at the level of the tax authorities and opens up the possibility of being able to submit corrected tax returns in accordance with § 153 AO in the future.

After implementation, companies can have the adequacy and effectiveness certified by an auditor in accordance with a recognised auditing standard. The IDW auditing standard (PS) 980 is the basis for such an audit of the tax compliance management system. With a corresponding certificate confirming the appropriateness or effectiveness of the measures taken, companies achieve a high degree of legal certainty.

KPMG has extensive experience in auditing compliance management systems in accordance with IDW PS 980 as well as sound consulting and process know-how in the area of tax compliance. For example, our experts support you in the run-up to an audit by means of a so-called readiness check to assess the auditability of your tax compliance management system in order to enable a smooth audit afterwards.