🇩🇪Germany

GoBD-Verstöße bei Anlagenabschreibung

1 verified sources

Definition

Legacy systems fail GoBD compliance for asset management, leading to denied tax deductions on depreciation during tax audits (Betriebsprüfung). German GAAP requires precise inventory and depreciation tracking, with manual processes causing discrepancies.

Key Findings

  • Financial Impact: €10,000+ per failed Betriebsprüfung; 20-40% denied AfA deductions (€5,000-50,000 annually for mid-size firms)
  • Frequency: Per tax audit cycle (every 5-10 years, intensified post-2025 digital mandates)
  • Root Cause: Manual asset tracking incompatible with GoBD digital evidence standards

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Office Administration.

Affected Stakeholders

Buchhalter, Finanzleiter, Steuerberater

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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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