{"id":20892,"date":"2026-07-06T15:12:13","date_gmt":"2026-07-06T13:12:13","guid":{"rendered":"https:\/\/lmat.de\/?post_type=publikation&p=20892"},"modified":"2026-07-06T15:12:14","modified_gmt":"2026-07-06T13:12:14","slug":"fyb-financial-yearbook-germany-2020","status":"publish","type":"publikation","link":"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2020\/","title":{"rendered":"FYB Financial Yearbook Germany 2020"},"content":{"rendered":"\n
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Tax CMS
How to Avoid Prison and Fine<\/h1>\n\n\n\n

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.<\/p>\n\n\n\n

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Download now:<\/h3>\n\n\n\n

<\/p>\n\n\n\n

FYB Financial Yearbook Germany 2020<\/p>\n\n\n\n

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Download PDF now<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

All articles have been compiled to the best of our knowledge. However, no guarantee can be assumed for their correctness, completeness, or actuality. Our current statements only reflect excerpts from the legislation, pending legislative proposals, administrative instructions of the finance authorities and other official publications.<\/strong>

It may thus be required in individual cases that you consult the full texts in order to avoid being misinformed, for which we cannot accept any liability. The content of websites we have linked to ours or to which we refer is beyond our control. We therefore exclude any liability whatsoever in this respect.<\/strong>

This information service cannot replace individual consultancy.<\/strong><\/p>\n\n\n\n

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<\/p>\n","protected":false},"excerpt":{"rendered":"

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.<\/p>\n","protected":false},"featured_media":20366,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":["post-20892","publikation","type-publikation","status-publish","format-standard","has-post-thumbnail","entry"],"acf":[],"yoast_head":"\nFYB Financial Yearbook Germany 2020 - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FYB Financial Yearbook Germany 2020 - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" \/>\n<meta property=\"og:description\" content=\"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. 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