Data Compliance and Analytics

Tax data has a lifecycle. When you’re preparing your tax audit, we’ll make sure that your data is stored in compliance with German GoBD regulations as well as your internal IT and data governance policies. Clients benefit from our experience in building data-based and rules-based checking logics. We can set up a continuous monitoring system for mass data and help you to establish efficient tax data management for master data and dynamic data.

Digital tax audits
Compliance with German GoBD regulations
Continuous monitoring
Data governance and management
Tax data standards and interfaces
Electronic reporting obligations

Tax audits are becoming increasingly data-driven. Auditors pay close attention to the quality of tax-relevant data, the clear documentation of digitalization routes, and compliance with tax regulations. In line with the new auditing techniques employed by the German tax authorities, we’ll help you prepare for your next tax audit and avoid data-based estimates and fines.

The tax authorities require increasing amounts of data for tax audits, cash register inspections, and the satisfaction of tax reporting obligations (e-balance sheets, CbCR, DAC6, etc.). New standards for data provision interfaces (e.g. KassenSichVO and SAF-T) are being introduced in Germany and abroad. We develop and verify data models and interfaces. As a service provider, we’ll make sure the tax authorities receive all the data they need.

Publications:

  • GoBD-Compliance als Fundament für ein stabiles Tax Compliance Management System, Die Unternehmensbesteuerung 8/2022 (Liekenbrock/Ewel/Braul)
  • Internes Kontrollsystem nach den GoBD (Liekenbrock in Hruschka/Peters/von Freeden, Steuerliche Betriebsprüfung, Köln 2022, 279-292)
  • Data Governance in Tax: Ein strategischer Ansatz zur Qualitätssicherung von steuerrelevanten Daten (Liekenbrock/Gebek/Scheider/Schuck)
  • Data Governance als Reaktion auf die zunehmend datengetriebene Betriebsprüfung? Rethinking Tax 2/2021, 32 (Liekenbrock/Danielmeyer)
  • Digitale Betriebsprüfung, Effiziente Vorbereitung und planvolle Begleitung, IDW-Verlag 2021 (Liekenbrock/Wähnert)
  • Zeitgerechtes Betriebsprüfungsmanagement der Unternehmen unter Einsatz von IT-Lösungen (Liekenbrock in Hruschka/Peters/von Freeden, Steuerliche Betriebsprüfung, Köln 2022, 308-325)