Tax risk

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Tax risk is under German law ( § 379  AO) a tax offense committed by who

  1. Issues evidence that is factually incorrect, or
  2. does not post or has posted business transactions or operating processes that are subject to mandatory posting or recording according to the law, or incorrectly postings in fact,
  3. does not meet his obligation to withhold and transfer tax withholding amounts, not fully or in time,
  4. Provisions of the consumption tax laws or the statutory ordinances issued for them
    1. about the duties imposed to prepare, secure or review taxation,
    2. on packaging and labeling of products subject to excise duty or goods that contain such products, or on traffic or use restrictions for such products or goods or
    3. violates the consumption of untaxed goods in the free ports,

and thereby enables taxes to be cut or unjustified tax advantages to be obtained.

See also

Tax reduction