Tax audits and the insurance obligation of the minority shareholder

12 October 2020 - The Tax and Customs Administration checks employers to make a correct payroll tax return. The findings emerging from the audit sometimes lead to a difference of opinion. This can be discussed, but if the difference of opinion remains and an additional assessment is imposed, an objection will have to be lodged. In this contribution, we give a top 10 of the subjects that are most corrected for and we discuss in particular discussions that may arise about the insurance obligation of the minority shareholder.