{"id":3740,"date":"2024-08-21T23:04:43","date_gmt":"2024-08-21T23:04:43","guid":{"rendered":"https:\/\/www.mgb-law.de\/services\/tax-related-conflict-management\/disputed-social-security-audit\/"},"modified":"2024-09-22T13:54:49","modified_gmt":"2024-09-22T13:54:49","slug":"disputed-social-security-audit","status":"publish","type":"page","link":"https:\/\/www.mgb-law.de\/en\/services\/tax-related-conflict-management\/disputed-social-security-audit\/","title":{"rendered":"Disputed social security audit"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/polygon><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tAll area of practice<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Disputed social security audit and social court proceedings<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t

\n\t\t\t\tA workable compromise can often be reached with the authorities during a social security audit\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Social security audits are carried out in the company on an ongoing basis. Normally this happens quietly, without any particular impact on business operations, online or in the tax consultant’s office. Sometimes, however, discrepancies arise and the tone becomes harsher. For example, the auditor asks whether the haulage company’s subcontractors are not employees and whether social security contributions have been wrongly withheld for years. <\/p>\n

In the event of violations of the social security obligation, companies face criminal proceedings (\u00a7 266 a StGB). According to the German Social Security Code, there is then the threat of additional social security claims that are significantly higher than if immediate notification is made, as well as massive late payment penalties of 12% per year. <\/p>\n

Sometimes the “quiet” social security audit is also replaced by a sudden on-site inspection or search as part of a criminal investigation by the customs authorities in the form of the Financial Control of Clandestine Employment (FKS).<\/p>\n

In contentious social security proceedings and in criminal social security proceedings, we act in a similar way to criminal tax proceedings. Here, too, it is important to objectively review the position under social security law, possibly to correct previous opinions or – on the contrary – not to allow the initiation of criminal social security proceedings to cause you to abandon reliable social security positions under the pressure of criminal proceedings. When assessing the legal situation, it is also important to consider the potential income tax consequences and any other tax consequences of social security audits. Determining and pursuing the right strategy is crucial here. <\/p>\n

It is often possible to reach viable compromise solutions with the authorities during a social security audit. If this does not succeed and proceedings are initiated, we will represent you before the social court. Here too – usually together with the accompanying tax consultant – we contribute our legal experience in conducting proceedings, drafting pleadings, taking evidence and all procedural requirements. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t