The importance of payroll tax for companies stems, among other things, from the fact that in collecting payroll tax as one of the most important sources of tax of all (more than EUR 200 billion per year), the Treasury uses companies themselves as agents.Ostensibly, payroll tax appears to be a mere tax on the employee, which the company “only” withholds and transfers to the tax office. However, this is not the case if we take a closer look, as the company is significantly affected. Indeed, not only do companies have to carry out an immense administrative burden, which is not free of charge, when withholding and paying payroll tax, but they are also liable when mistakes are made. The result of all this is that payroll tax is increasingly becoming a kind of corporate tax. Targeted strategic and operational payroll tax advice helps companies to minimize tax and administrative burdens.

Moreover, payroll tax has repeatedly proved to be contentious, but this is not surprising on closer inspection. Tax arrears often place a considerable burden on companies, are always untimely and are therefore difficult to calculate. Many companies have no choice but to fight with the tax authorities or in court for their right to do so. In addition, tax authorities are increasingly making criminal tax allegations, making contentious disputes inevitable.

• Procedural know-how is used to
• conduct negotiations for companies with financial authorities
• request appeal information
• conduct opposition proceedings
• conduct appeals before the tax court
• represent companies before the Federal Fiscal Court

In day-to-day business, payroll tax advice is available by telephone and email. Through short communication channels, companies receive quick and up-to-date answers to operational payroll tax questions and concrete proposals for action as well as brief feedback on their own work results.

Strategic payroll tax issues are worked out in detail in writing and are intensively discussed in a personal interview. Practical assessments of complex individual topics are the main focus and are reflected in expert opinions.

Strategic and operational payroll tax advice creates added value for companies by

• supporting departments on strategic payroll tax issues and day-to-day business issues
• helping to assess fiscal risks
• reducing administrative overhead
• sparring when checking work results
• helping achieve quick responses to legal changes
• preventing tax risks (compliance) and heavy additional demands at payroll tax audits
• improving the organizational and process structure
• providing support in disputes with the tax administration, financial courts and the Federal Fiscal Court