Tax Office Control 2025: Who the investigators are targeting

Patricia Lederer
Aug 4
3 min read

Tax office tightens controls. These groups are in focus

Frankfurt am Main

August 4, 2025

Tax office inspection 2025: What awaits entrepreneurs, landlords & co.

Attorney Patricia Lederer from TaxPro provides a current overview of who tax inspectors are particularly targeting this year – and what you can do if you are affected.

Who will be on the tax office's control list in 2025?

The Federal Ministry of Finance has announced that it will further expand unannounced audits. The following are particularly affected by the 2025 Tax Office Audit:

Cashiers, restaurants, kiosks, hairdressers, tradespeople— anyone who handles cash continues to be considered "classic suspects ." Cashiers often conduct a spontaneous check. Inspectors check, among other things:

- Type of cash register used

- Cash book & minutes

- proper bonification

Tip: Even though test cases are underway against this practice, assessments and tax demands are still common practice.

Landlords: The tax office checks whether rents have been set too low and whether income has been taxed correctly. Particular attention is paid to: - complete disclosure of rental income - correct depreciation over the years

Self-employed and freelancers : Anyone reporting too little profit or even losses should expect to be questioned. The tax office will examine the company's financial viability.

Company car & logbook : The car also remains a focus of inspection:

- Is the car too expensive for tax deduction?

- Is the logbook kept correctly?

Pensioners: Many pensioners are becoming liable for taxes for the first time due to rising income. The tax office is checking:

- complete information about all pensions

- Additional income (e.g. through rentals or sales on classified ad platforms)

Crypto investors: Crypto profits are now automatically reported to the tax office—just like your tax return. Both data sets are digitally compared.

Influencers: Major investigations into tax evasion are underway, particularly in North Rhine-Westphalia. Auditors are checking:

- Advertising revenue

- actual residence (in case of relocation abroad)

What to do in the event of an audit? Whether it's an audit order or a simple query, take every letter from the tax office seriously. Such procedures are similar in severity to court proceedings. And: You have rights! Important: File an objection! If the tax office wrongfully demands additional payments or conceals insinuations in audit questions, file an objection. In writing. This is not an unfriendly act—it's your right in tax proceedings.

Tip : If you want to defend yourself against an audit by the tax office, you can find suitable sample documents on pepperpapers.de – for objections to cash register audits, rental agreements, crypto profits, and more. Ideal if you want to help yourself.

For more complex cases or escalated audits, we recommend contacting the tax experts at TaxPro directly:☎️ 069 / 949 444 420

Conclusion: 2025 will be a year of intensive tax audits. Self-employed individuals, cash-based businesses, and landlords in particular should be prepared. Whenever the tax office asks questions, the following applies: Stay calm, know your rights—and file an objection in a timely manner.