External wage tax audit, SV audit German pension insurance, status determination procedure and binding wage tax information

It is not so easy to assess whether the scant remuneration for a voluntary activity triggers wage tax or social security contributions. At the outset, the question often arises as to whether a voluntary activity can constitute an employment relationship.

It is also not always possible to answer at first glance the question of whether executive board members, supervisory board members, exercise leaders or managing directors receive wages that are subject to wage tax in the context of an employment or whether it is a freelance activity (which may then trigger a VAT liability). And last but not least, it can be of great importance whether an employment is to be allocated to a taxable economic business operation, at least on a pro rata basis – and if so, to what extent.

This is how we help you

We prepare your payroll accounting and accompany you unagitatedly through the auditing process. We will also be happy to provide you with expert support during audits if you prepare payroll accounting on your own and there are "discussions" with the auditors due to differing opinions.

In order to minimize risks in advance, we provide you with binding information in connection with payroll accounting. The question of whether an employment relationship exists at all can be bindingly clarified within the framework of a status determination procedure. We will be happy to support you with our professional expertise in this area as well.

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Tax consulting and legal advice
Schomerus & Partner mbB
Steuerberater Rechtsanwälte
Hamburger Treuhand Gesellschaft
Schomerus & Partner mbB
Deichstrasse 1
20459 Hamburg
Bülowstrasse 66
10783 Berlin
Möhlstrasse 35
81675 München
An den Bleichen 15
18435 Stralsund
Königsallee 61
40215 Düsseldorf