The organization in the business sense includes the structure and Process organization a company. Tax determinants can influence the organization of a company, e.g. B. Company size, personnel and capital intensity, industry and degree of internationalization.
As part of the Organizational structure tax decisions should be directly subordinate to the decision-makers of the company, e. B. by a tax department. The legal organizational structure is significantly affected by taxation (legal form and taxation). A decentralized organization by outsourcing operational functions to several domestic and foreign bases can be advantageous for tax purposes.
On the other hand, tax law influences centralization efforts (tax group). With the UmwG and UmwStG, changing the organizational structure is made easier in terms of corporate law and taxation. The process organization, on the other hand, is less strongly influenced by tax influences. However, taxation requires additional measures to meet the statutory record-keeping and bookkeeping obligations.
These formal obligations increase the indirect tax burden (tax administration costs) and therefore require organizational design. Depending on the size of the company, the tax work is carried out in-house or by an external advisor (tax advisor).