As of: February 27, 2024, 5:30 p.m
By: David Holzner
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When the tax investigation is at your door, you don't know what to do at first.
Do they have to let you in?
The Federal Finance Court made a decision.
The doorbell rings at your apartment door.
They open.
A tax investigation officer welcomes you and requests entry into your apartment.
What do you do?
When the tax office, in the person of the tax auditor, wants to go into the apartment, many people are initially confused.
The situation is similar when the bailiff is at the door.
A search of your own apartment raises many questions that you may only ask yourself in retrospect: Should I have answered the tax investigators' questions?
Should I have released documents?
And should I have let the tax investigators in at all?
After a search, a woman asked herself the same questions and complained.
The
Federal Finance Court (BFH)
made a decision in a judgment dated July 12, 2022.
But what had happened?
Unannounced apartment inspection: tax investigators are at the door
When the tax investigation is at the door, very few people know how to behave.
(Symbolic image) © Pond5 Images/IMAGO
A woman who worked as a self-employed management consultant claimed expenses for a home office for the first time in her income tax return.
When asked by the tax office, she submitted a sketch of her apartment.
So far so good.
However, the tax office considered the woman's sketch to be in need of clarification.
Therefore, a flank protection officer was called in.
He should view the apartment.
What is a flank protection officer?
According to
FAZ.net,
“Flankenschutz” is an audit concept in which tax investigators support the assessment office of a tax office.
It is generally known that tax investigations have a function in criminal proceedings to uncover unknown tax matters.
What is less known is that tax investigation has a dual function and can also be used in normal taxation procedures.
This is then called “side protection”.
The flank protection officer appeared unannounced at the woman's apartment door.
There he identified himself as a tax investigator and entered the apartment, citing the review in the taxation process.
According to
the BFH
, the woman initially did not object to the inspection of the apartment.
However, as the investigation continued, she objected to this approach.
In the judgment of July 12, 2022, the BFH
decided
that the inspection was unlawful.
Tax investigator wants into the apartment: When do you have to let him in?
In its ruling, the
BFH
referred to the Basic Law and the protection it contains of the inviolability of the home.
Accordingly, an inspection of a taxpayer's home is only necessary if the ambiguities can no longer be properly clarified by further information or other evidence.
This also applies if the taxpayer has agreed to the inspection, as in the case of the woman.
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The
BFH
further states that the measure is also unlawful because it was carried out by a tax investigator and not by an employee of the assessment office.
The use of a tax investigator also put the woman's personal reputation at risk.
Neighbors or visitors might have thought that the woman was under criminal investigation.
Unannounced search: What is the tax investigation allowed to do?
The tax investigation is part of the financial administration and its main task is to enforce the rules of the Basic Tax Act, explains the
Vereinigte Lohnsteuerhilfe eV (VLH)
.
When it comes to topics that are relevant to criminal tax proceedings, the tax investigation is also a law enforcement agency.
So if there is a justified suspicion that someone is evading taxes, the tax investigators come into play.
Tax evasion is a tax crime.
You don't want to waste your time with the tax.
However, you can also accidentally become a tax evader.
But what can investigators do if violations occur?
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According to
VLH,
tax investigators are allowed to search both business premises and residential premises.
But only if there is reasonable suspicion.
And only if it is expected that incriminating material will be found during the search.
The investigators do not have to announce their visit, but they must carry a search warrant issued by the responsible local court.
Tax investigation at the door: what can I do?
The tax investigation must inform you in advance that you are accused of a tax crime or a tax violation, according to the
VLH
.
However, it is not necessary to state when or whether a search will take place.
Before searching business or residential premises, the tax investigators must show the court's search warrant.
If this does not exist, you can also refuse the investigators, the
VLH
continues.
As the accused, you have the right to be present during the search.
However, you do not have to answer questions about the accusation.
After all, you don't have to burden yourself.
In order to avoid such difficulties in advance, it is worth taking a look at what you can actually deduct from your taxes and what you cannot.