External wage tax audit

In connection with the Income tax deduction procedure an employer must tolerate controls as part of the external wage tax audit according to § 42f EStG The external wage tax audit within the meaning of § 193 II No. 1 AO aims to control the clarification of the facts and the application of the law on the part of the employer; it is carried out by the business premises tax office (Finanzamt).
The wage tax registration of employees and their remuneration, in particular the amount and completeness of the wage tax deduction, are examined Church tax and the solidarity surcharge. The employers have to observe special duties to cooperate (§ 200 AO). An employer must provide information, submit records, books, business papers and other documents for inspection and examination and make the declarations necessary to understand the documents.

In addition to the associated time and work organization burden on the employer, there are other economic burdens in the form of material and personnel expenses in connection with the auditing activities of the external wage tax audit.

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