{"version":"1.0","provider_name":"LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft","provider_url":"https:\/\/lmat.de\/en\/","author_name":"Besarta Shala","author_url":"https:\/\/lmat.de\/en\/author\/bshala\/","title":"FYB Financial Yearbook Germany 2020 - LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"pRFrbcgPCR\"><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=pRFrbcgPCR\" width=\"600\" height=\"338\" title=\"&#8220;FYB Financial Yearbook Germany 2020&#8221; &#8212; LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" data-secret=\"pRFrbcgPCR\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!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);\n\/\/# sourceURL=https:\/\/lmat.de\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/lmat.de\/wp-content\/uploads\/2026\/03\/FYB-2020-engl_1-722x1024.avif","thumbnail_width":600,"thumbnail_height":851,"description":"The initiation of criminal tax proceedings by German tax offices, mostly as a result of innocent mistakes, according to the motto \u201eshoot first, ask questions later\u201c, 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."}