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Press release Oberfinanzdirektion Karlsruhe

Reorganization of the tax audit in Baden-Württemberg from 1 January 2024

On 1 January 2024, a reorganization of the tax audit in the Baden-Württemberg tax offices is planned. The reason for this is that the business size classes will change nationwide on this date. This means that many businesses will be assigned to a different size category. Furthermore, a number of legislative changes were passed at the end of 2022 with the aim of carrying out external audits more quickly and in a more timely manner.

In order to overcome these challenges, the state is also pursuing the goal of strengthening the tax audit with the reorganization. For this reason, the official tax audit offices will be integrated into the main tax audit offices as of January 1, 2024. Previously, they were responsible for auditing smaller businesses in their own tax office district. As a result, the number of main tax audit offices will be streamlined from 30 to 21.

This has an impact on audit responsibility. Tax audits that have already begun and are not completed before December 31, 2023 will generally be continued by the previous auditor. If they are working for a different tax office from January 1, 2024, the affected citizens or tax consultancies will be informed in writing about the statutory change of responsibility.

In addition, in a few cases it may be necessary to supplement audit orders. In this case, the tax offices will send corresponding letters.

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