Payroll tax

Do you have any questions about applying current or imminent legislation or do you need to talk about an approach to best practice? Our experts are familiar with all the current topics in legislation, administration and case law. We have many years of practical experience. Questions can therefore often be resolved right away in conversation. At the same time, we always keep the whole picture in view, and address any overlap with legal issues concerning employment or VAT.

In certain situations, employers are legally obliged to contact the tax authorities proactively. This requirement includes situations in which employers are uncertain of their duties or if the employer discovers after the fact that payroll deductions are incorrect (‘voluntary disclosures’).

Applications for the issuing of binding information by the tax authorities creates legal certainty. But this only has a positive effect if the matter is described in its entirety. A well-reasoned basis for the application increases the chances of success. We’ll assist you with all the necessary internal steps, making the application and implementing it.

An essential element to making a voluntary disclosure successfully is recording and calculating the tax liability completely. What’s more, it often has to be done very quickly to count as being ‘without reasonable delay’. Our experts will analyse the crucial matters for you, carry out the evaluations required and take on communication with the tax authorities. We’ll address any points of contact with legal issues concerning social security or VAT. A coordinated approach with the proceedings advisory team is second nature to us.

Our experienced team will support you in all areas of TCMS advisory. Our services include standardised processing (BPMN 2.0), process advisory, risk evaluations using a risk control matrix and applying them. You can find our services in detail here.

We’ll communicate with the tax authorities. This includes coordination and specialist handling of audit requests and attending appointments at your premises (e.g. as part of the final discussion).

Would management or internal revision like an overview of the current status of implemented processes? The tax or HR function would like to be prepared as well as they can for an upcoming payroll audit? Our experts will carry out a risk-based health check. This is composed of interviews, data analysis and inspection of relevant checklists and policies. The project is rounded off with a presentation of results and recommendations for action. We’ll proactively address any points of contact with legal issues concerning social security or VAT.

Our experts regularly give talks and presentations. Alongside the imparting of practical knowledge, we consider a successful didactic approach to be important. We inquire about your practical needs for training and incorporate these situations into our training plan. Our motto is ‘Payroll tax workshops are fun!’ Interactive elements complete the plan, ensure the transfer of knowledge and increase the success of learning.