The shortening of the retention period for business documents can lead to problems with voluntary disclosures
Anyone who has made incorrect or incomplete statements to the tax office and thereby evaded taxes can, under certain conditions, go unpunished if they have a Effective voluntary disclosure to § 371 AO is delivered.
However, this sounds easier than it is. This is because a voluntary disclosure can only have the effect of discharging a criminal offence if it is complete. Anyone who provides incomplete or unverifiable information runs the risk that the voluntary disclosure will not have the desired effect of exonerating the offence. All tax offences of one type of tax must be corrected completely and verifiably. This principle is referred to as the correction network.
How far back this association goes depends on the individual case. In the case of „simple“ tax evasion according to § Section 370 (1) AO are the last 10 years although the limitation period under criminal law is actually only 5 years. With particularly serious cases, for example in the case of criminal evasion or particularly high amounts, this period is even extended to 15 years (§ 376 para. 1 AO). Subsequent correction of the voluntary disclosure is virtually impossible. The voluntary disclosure is made once. It must be complete and correct.
Bureaucracy Relief Act IV - Shortening the retention period for accounting documents
With the Bureaucracy Relief Act IV The legislator has changed the tax Shorter retention periods for accounting documents. Instead of the previous 10 years, they now only have to 8 or 6 years are stored (§ Section 147 (3) sentence 1 AO). This means less effort for companies, which should be welcome in most cases.
In the case of a voluntary disclosure, however, this supposed advantage is reversed. This is because the correction network extends for up to 10 or even 15 years, while your own accounts may have already been legally destroyed after 6 or 8 years. Receipts are destroyed, payment flows can no longer be reconstructed and a complete, verifiable correction becomes a serious problem. This so-called Lack of evidence can lead to a Self-disclosure is classified as ineffective - with possibly serious consequences under criminal law.
It is important to note that the fact that companies may legally destroy documents does not alter the obligation to make a full correction. The responsibility for enabling the tax office to make the correct tax assessment lies solely with the taxpayer.
Regulatory reporting for banks, securities institutions and insurance companies
For Banks, securities institutions and insurance companies the legislator has created an important exception. These accounting documents must still be 10 years store (§ Section 257 (4) sentence 2 HGB). This is a considerable advantage for the practice of voluntary disclosure.
Because even if your own bookkeeping is incomplete, cashless payment flows can often be fully reconstructed using bank statements and bank documents. Where documents are missing and estimates are necessary, bank data provides a reliable basis. Even in the case of mixed cash/non-cash transactions, bank records can help to determine a realistic and verifiable ratio of non-cash to cash payment flows.
If you recognise that tax-relevant errors may have been made in the past, you should not hesitate to seek tax law advice. Do not destroy any documents as long as their relevance under criminal tax law remains unclear, even if the statutory retention period has already expired. Secure bank documents at an early stage and request them from your bank if necessary. Furthermore, it must be clarified whether a simple or particularly serious case of Tax evasion The extent to which this could be the case depends on the scope of the correction group. A Self-disclosure offers the chance of exemption from punishment only if they Complete and legally flawless is. In the examination and preparation of a possible voluntary disclosure, our Lawyers and specialised lawyers for tax law and tax consultants will be happy to help.
