Especially in times of crisis, the inhibition threshold to save money through tax evasion or not to take certain regulations too carefully falls. Mail order and online trading are also affecting the self-employed pharmacists and the merciless price war has already led to some business closings. On the other hand, finance administrations and tax auditors traditionally consider them to be more revenue-generating and profitable than they actually are.
The following points can be considered classic points of attack for tax investigations during a tax audit.
If doctors receive cash donations from the pharmacy for referring patients to them, these expenses do not appear in the bookkeeping. In the case of the doctors, however, this income is not taxed, so that there may already be an aid to tax evasion by the doctor.
The auditor makes an internal and external comparison of the operation. In the former, a distinction is made between different product groups and the then actually existing average surcharge rate is determined taking into account the respective percentage of the product groups. A distinction is made between prescription and pharmacy-only medication, over-the-counter medication and other items that are sold in pharmacies depending on the location (cosmetics, confectionery, remedies and aids and personal care products).
The second compares the premium rate with past sales and comparable businesses. This is where the greatest inaccuracies prevail, as local changes, relocation of medical practices, competitors also from drugstores, are not or hardly taken into account.
At the same time, reimbursements and special discounts are checked. If the relevant documents are not submitted or not submitted in full by the person concerned, these can be carried out by the tax investigator in accordance with § 93 AO requested from the wholesaler. Most of the time it is assumed too prematurely that not all discounts have been given.
The prescriptions not submitted by private patients are settled monthly with the respective cost bearer. The costs of a maximum of one percent are withheld directly by the cost bearer. The auditors often suspect inaccuracies, especially when calculating the respective co-payment.
Great attention is paid to the products supplied by wholesalers at particularly low cost. These are mostly intended exclusively for direct sales in hospitals. It is quickly assumed that these were sold to “normal” customers at normal prices.
Periods in which vacation replacements were active are also checked intensively, as is any improperly specified private withdrawals.
One thing should always be kept in mind. The networking between the individual tax offices and tax investigators is excellent. The latest findings are exchanged via the intranet and tricks that stand out in Brandenburg are soon also known in Rhineland-Palatinate. Should there be any additions, these are usually at least 1-2%. With sales in the seven-figure range, demands that threaten the existence of the company can arise very quickly.
If a tax evasion investigation is initiated, the amounts will be subject to recovery. These secondary penalties are usually more threatening than the actual penalty. However, if the amount is appropriate, this can quickly threaten as a prison sentence without parole. For this reason, a lawyer should always intervene immediately in order to obtain employment. Whether the license can be withdrawn depends on the duration and amount of tax evasion. However, since a corresponding ruling by the VG Aachen ((5 K 4827/17), at least an individual decision is possible.
From all of this it follows that the early appointment of a specialized defense lawyer saves costs and may even be necessary to save economic existence and personal freedom.
Lawyer Andreas Junge has been a specialist lawyer for criminal law since 2008 and is also a certified consultant in criminal tax law. He has already successfully defended the interests of his clients in countless white-collar criminal proceedings nationwide and, above all, brought a large number of proceedings to an end. He has the legal and business knowledge as well as the practical experience to advise and defend you optimally.
Just send your questions by e-mail or call his office. This is located in Berlin-Charlottenburg directly on Kurfürstendamm. There is also a branch in Cottbus. Quick contact is also possible on 01792346907, the usual messenger services are available.
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