Betriebsprüfungen bei Cash Pooling
Definition
German tax authorities are intensifying audits on cash pool participants, focusing on arm's length interest rates, long-term balances, and allocation of synergy gains to liquidity providers. Routine classification of pool leaders as low-risk services under new AStG rules triggers scrutiny.
Key Findings
- Financial Impact: €50,000 - €500,000 per audit in adjustments + 6-10% interest + €10,000+ defense costs
- Frequency: Increasing rapidly; priority topic in tax audits since 2024
- Root Cause: Lack of contemporaneous functional analysis, improper interest rate symmetry, undocumented risk allocation
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
Treasury Manager, CFO, Steuerberater, Transfer Pricing Specialist
Deep Analysis (Premium)
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.
Related Business Risks
Manuelle Cash Pool Compliance Kosten
Fehlende Arm's Length Dokumentation
Organshaftung bei Verletzung der Kapitalabflussregeln
Fehlallokation von Stammkapital in Holding-Strukturen
Betriebsprüfungsrisiken bei fehlender Konzernbilanzierung
Gesellschafterbeschluss-Verstoß Bußgelder
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