There are more and more tax audits – it doesn’t hurt to be on the lookout

It is not only the number of tax audits that is showing an increasing trend: during the audits – in contrast to the taxpayer-friendly attitude that has been customary in the past few years – the tax authority has recently again acted much more strictly. One of the consequences of the stronger action is that in more and more cases criminal proceedings are initiated in connection with tax audits, and in many cases the so-called an increased tax penalty of 200% is imposed. Another obvious sign of stricter and stronger action is that the tax authorities are increasingly using so-called with a temporary injunction. This means that the tax authorities – without any prior notification – freeze the amount corresponding to the perceived tax deficiency and the planned tax fine on the taxpayers’ bank accounts even before the tax audits are completed. Such a measure could even make the operation of taxpayers impossible.