Tax Compliance Management System

An effective Tax CMS can not just reduce tax risks but can also improve the tax audit process. Here is what you should consider.

IDW PS 980 as of 09.2022

The updated standard on auditing Compliance Management Systems of the IDW is valid as of January 1, 2023.

IDW Praxishinweis 1/2016

The IDW Praxishinweis contains hints on how to design and audit Compliance Management Systems.

Anwendungserlass zu § 153 AO

According to the fiscal authorities an effective tax compliance management system can have a positive indicative effect in case of an audit; but still each and every case has to be considered seperately.

§ 38 Abs. 1 EGAO

If during a tax audit the tax compliance management system was considered effective and no substantial tax risk was detected by the tax authorities the tax process including scope of the tax audit can be improved in the next tax audit.

Pilot Project in Bavaria

A pilot project has been started in Bavaria to include existing compliance management systems into tax audits. The goal is to make tax audits more efficient and faster.

OLG Nürnberg, Urteil vom 30.03.2022

The CEO of a GmbH was found guilty due to the fact that he did not implement a compliance management system to surveil the employees.

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