Turnover | Tax Profit | Size
less than 190,000 | less than 40,000 | micro-business
greater than 190,000 | greater than 40,000 | Small business
greater than 1,000,000 | greater than 62,000 | medium-sized enterprises
larger than 8,000,000 | larger than 310,000 | large enterprise
Turnover | Tax Profit | Size
less than 190,000 | less than 40,000 | microbusiness
greater than 190,000 | greater than 40,000 | Small business
greater than 560,000 | greater than 62,000 | medium-sized enterprises
greater than 4,800,000 | greater than 280,000 | large enterprise
Turnover | Tax Profit | Size
less than 190,000 | less than 40,000 | microbusiness
greater than 190,000 | greater than 40,000 | Small business
greater than 920,000 | greater than 150,000 | medium-sized enterprises
greater than 5,200,000 | greater than 650,000 | Large operation
Turnover | Tax Profit | Size
less than 190,000 | less than 40,000 | microbusiness
greater than 190,000 | greater than 40,000 | Small business
greater than 840,000 | greater than 70,000 | medium-sized enterprises
greater than 6,200,000 | greater than 370,000 | Large operation
When does a so-called external tax audit according to § 193 AO take place?
An audit is an announced external audit of the financial administration and is carried out routinely or on a special occasion. Special occasions may include:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.