Overview
- Hessen reports all external auditor and tax investigator posts have been filled since 2024, with 1,348 Betriebsprüfer on staff last year.
- Completed audits fell over the past decade, from 15,381 to 12,744 Betriebsprüfungen and from 8,405 to 5,980 Umsatzsteuer‑Sonderprüfungen between 2014 and 2024.
- The Oberfinanzdirektion cites growing legal complexity, international business structures and surging data volumes, prompting specialized reviews including Cum‑Ex and Cum‑Cum cases.
- Betriebsprüfungen produced roughly €1.2 billion in additional tax in 2024, with about €1 million per auditor on average and €129 million from VAT special audits.
- The DSTG warns of nationwide retention and pay pressures pushing auditors to private firms, while the OFD says voluntary departures are only 1–2% per year excluding retirements.