The tax authorities often call upon taxpayers – both formally and informally – to provide them with information or documents. While the information obligation towards the tax administrator is rather extensive, it does have its limits. Sometimes, such call may be a harbinger of a tax inspection focusing on a particular supplier. In this article, we clarify what questions the tax officers may ask regarding your business partners and in what manner, what to watch out for, and how to defend yourselves.

Frequency of testing Range of persons concerned Refusal of testing Registration and notification obligations Obligations in case of a positive result Termination of quarantine Suspend Antivirus B mode