In Baden-Württemberg, around one million companies are classified into different company size categories depending on their sales and profits: large, medium and small. This determines how frequently they are audited.
The responsibility of the tax audit offices is based on the characteristics of the company size classes. So far, 62 out of 65 tax offices in Baden-Württemberg have set up so-called "Amtsbetriebsprüfungsstellen". These are responsible for auditing smaller businesses in their own tax office district. A so-called "Betriebsprüfungshauptstelle" has been set up at a total of 30 tax offices. This is where medium-sized and larger businesses are audited that do not fall within the remit of the official audit offices
The change in the size criteria now has an impact on the previous audit responsibilities. This is because many farms will move into a different size category as a result of the changes. As a result, businesses that were previously audited by the tax audit headquarters on a supra-regional basis would have to be audited by the tax offices from January 1, 2024
In order to avoid this and to make the tax audit more effective, Oberfinanzdirektion Karlsruhe has developed a concept for realigning the tax audit organization in consultation with the Ministry of Finance Baden-Württemberg. The new tax audit offices will be located at the tax offices of the German tax authorities. Starting in 2024, the official tax audit offices will be integrated into the nearest tax audit headquarters. This will enable further specialization of the auditors and thus increase the effectiveness of the audits.
The auditors will all be able to remain at their current place of employment. The reorganization also has no impact on the number of employees in the audit service.
All affected areas are involved in the reorganization as part of a working group.