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It happens again and again that companies declare tax-relevant matters incorrectly which result in tax reductions. For some years now, tax authorities have been examining in-depth whether such tax reductions may have been taken lightly or have been accepted with approval. The accusation of tax evasion quickly arises with grave consequences for numerous parties involved in the company at all levels.

In order to avoid criminal investigations or even to defend oneself in the context of such accusations, existing control/tax compliance management systems (tax CMS) are of great importance. Because work errors that lead to tax reductions can never be completely ruled out, a company must prepare itself accordingly and take appropriate preventive measures. Our practical experience shows: in the end, only the evidence that an internal control system is in place, and in proper use to meet tax obligations, can defend the accusation of wilful or reckless behaviour. And vice versa: without such a system, exemption from liability in practice will hardly be possible in the future.

Our offering

We support you in the development of a tax CMS system that suits your company’s needs and will ensure that it complies with all standards and regulatory requirements, and contributes to the defence of all potentially affected parties. We will also support you in the transfer of the tax CMS system into regular operation and the sustainable consolidation of the measures in the company. A tax CMS system is only as effective as it is modelled in the company. Our longstanding experience guarantees practical and tailor-made solutions for you.

Our range of services comprise:

Risk analysis

Risk analysis

This is the basis and therefore the "heart" of a tax CMS, because meaningful and, above all, targeted tax CMS measures can only be established if you know your tax risks. Our team’s wealth of experience comprises over 500 risk assessments. By using standard risk lists, we design targeted workshops with you.
Processes and controls

Processes and controls

Very often, there are correct processes in the company, but there is a lack of appropriate documentation, which is ultimately necessary for release from liability. We will support you in setting up documentation that ensures transparency even in the event of staff fluctuation and which can be used as a basis for further automation and digitization of processes. We use a collection of sample processes and adapt them to your processes. If desired, we model the processes in the common modeling standard BPNM 2.0 and thus guarantee subsequent processing, e.g. as part of workflow solutions.
Monitoring

Monitoring

Monitoring a tax ICS/CMS is absolutely necessary and very complex. Experience has shown that there is no “one-size-fits-all” approach but, rather, the concept must be tailored closely to the specifics of the organisation and the role of the tax function. We develop a concept that is individually tailored to you, which is integrated into the general ICS and coordinated with other monitoring bodies. 
Tone from top

Tone from top

We support you in drafting a tax strategy that meets the current requirements and with which you can also score points in a sustainability ranking. We have expertise in drafting so-called Tax Transparency Reports and advising the C-Level with regard to its obligations in formulating the so-called "Tone from the Top".
Awareness training

Awareness training

Whenever employees make tax-related decisions, they should be aware that they make a significant contribution to compliance with the company's tax obligations and thus play an important role in the context of the Tax CMS. We help you to design appropriate training concepts and to conceptualise training content on the subject of tax CMS. We are also happy to carry out the training or support you in the implementation. We draw on extensive experience with various training formats and thus guarantee an efficient and resource-saving approach.
Delegation

Delegation

The requirements that are placed on a liability-releasing delegation are high and can only be implemented with the help of a comprehensive written guideline. This is due to the large number of departments/persons entrusted with tax-relevant processes in the company. We not only have legal competence but, above all, we have many years of expertise in formulating organisational guidelines in the tax area. In this respect, we make use of tried-and-tested templates to ensure the right balance between the granularity and “legibility” of the guidelines.
Implementation in regular operation

Implementation in regular operation

Once the appropriate Tax CMS measures have been taken, the practical implementation begins, which pushes many companies to their organisational and technical limits. The use of a suitable IT tool to control the Tax CMS measures, e.g. via workflows, is essential, especially in complex organisational structures. We will support you in the selection of a suitable IT tool and help you to design an appropriate technical concept for its use. In this way, we ensure that you meet the requirements of data protection, labour law and, at the same time, the requirements in respect of criminal tax law.
Roll-out abroad

Roll-out abroad

Even if most of the direct consequences of criminal tax law are limited to misconduct in Germany, the management duty of the board of directors requires the provision of corresponding Tax CMS/ICS structures also abroad. We define group-wide minimum standards with you, and draft both corresponding guidelines and accompanying templates. In addition, we support the foreign units with training courses and workshops in designing the minimum standards in accordance with their local requirements.

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