1.0LM Audit & Tax GmbH | Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschafthttps://lmat.de/en/Besarta Shalahttps://lmat.de/en/author/bshala/rich600338<blockquote class="wp-embedded-content" data-secret="7KeFfpmDQ2"><a href="https://lmat.de/en/publikation/fyb-financial-yearbook-germany-2020/">FYB Financial Yearbook Germany 2020</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://lmat.de/en/publikation/fyb-financial-yearbook-germany-2020/embed/#?secret=7KeFfpmDQ2" width="600" height="338" title="“FYB Financial Yearbook Germany 2020” — LM Audit & Tax GmbH | Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft" data-secret="7KeFfpmDQ2" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://lmat.de/wp-includes/js/wp-embed.min.js </script> https://lmat.de/wp-content/uploads/2026/03/FYB-2020-engl_1-722x1024.avif600851The initiation of criminal tax proceedings by German tax offices, mostly as a result of innocent mistakes, according to the motto „shoot first, ask questions later“, is by now common practice, which some managing directors have already painfully experienced at first hand. The core question here is usually the demarcation between simple error correction on the one hand and (actually undesirable) punitive voluntary declaration on the other.