How TaxPro provides clarity in tax assessments by the tax office – Federal Fiscal Court stops collection of standard rates
- Patricia Lederer
- Jun 25
- 1 min read
Updated: Jun 30
What the court date means for entrepreneurs and self-employed people who work with cash
Frankfurt am Main
June 25, 2025
In a recent court hearing on June 18, 2025, the Federal Fiscal Court (BFH) strongly questioned the Federal Ministry of Finance's collection of standard rates.
This collection serves many tax offices as a basis for flat-rate tax estimates, particularly for cash-intensive businesses and in sectors with high levels of unreported tax.
Criticism of the Federal Fiscal Court of the standard rate collection
The judges criticized the fact that the comparative values often came from non-representative and, in some cases, economically successful companies. The data basis was thus distorted and lacked a mathematically random selection. This contradicts the legally prescribed standard of review, which relies on appropriate and individual assessment.
The flat-rate estimates based on the standard rate collection are therefore not only inaccurate, but can also place entrepreneurs at a significant financial disadvantage.
How TaxPro protects you
TaxPro is aware of the weaknesses of these valuation methods and uses this knowledge to protect our clients. We examine each case individually, demand legally compliant audits, and defend against unlawful claims.
Conclusion:
The Federal Fiscal Court ruling marks a turning point in tax assessment practice. Business owners should not rely on blanket estimates but instead seek professional support.
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