Tax risk
Tax risk is under German law ( § 379 AO) a tax offense committed by who
- Issues evidence that is factually incorrect, or
- 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,
- does not meet his obligation to withhold and transfer tax withholding amounts, not fully or in time,
- Provisions of the consumption tax laws or the statutory ordinances issued for them
- about the duties imposed to prepare, secure or review taxation,
- 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
- violates the consumption of untaxed goods in the free ports,
and thereby enables taxes to be cut or unjustified tax advantages to be obtained.