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Audit Unit for Large Traders

The Audit Unit for Large Traders is responsible for the external auditing of fiscally major companies. A fiscally major company is a company with a turnover of more than € 10 million (for trading companies, more than € 40 million). Irrespective of the size of the company, there is a special auditing competence for banks, insurance companies and groups of companies with foreign group members, and for the external auditing of the turnover tax of foreign companies. The Audit Unit for Large Traders is not a tax authority. All external audits are carried out in the name and on behalf of the respectively responsible tax offices.