🇩🇪Germany

GoBD-Verstöße bei Spendentransparenz

2 verified sources

Definition

Manuelles Tracking politischer Spenden und PAC-ähnlicher Beiträge verstößt gegen GoBD-Prinzipien der digitalen Aufbewahrung, was in Betriebsprüfungen zu Feststellungen führt. Typische Kosten umfassen Nachzahlungen plus Zinsen.

Key Findings

  • Financial Impact: €10.000-50.000 pro Audit-Feststellung; 2-5% Umsatz Nachzahlung
  • Frequency: Jährlich bei Betriebsprüfung (1:4 Unternehmen)
  • Root Cause: Fehlende digitale Nachverfolgung von Spendenströmen

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Government Relations Services.

Affected Stakeholders

CFO, Compliance Officer, Lobbyisten

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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