- Maybe the DFB has to pay 17 million euros.
- Since 18 October 2016, the DFB is running an audit for the years 2012 to 2014.
- The main question is whether at that time the revenue from the tape advertising in international matches have been correctly recorded.
The German Football Association (DFB) must fear another hefty tax arrears of up to 17 million euros. This follows from the presentation of the financial report for 2017 on Friday. The background is an ongoing tax audit by the authorities for the financial years 2012 to 2014, during which the auditors rated several recorded matters differently from the DFB. For "all risks", which could result from the examination, the association formed provisions in the amount of approximately 17 million euro, said treasurer Stephan Osnabrügge.
Should it actually happen, this would be the second large additional payment within a short time. In the previous year, the DFB had in the wake of the 2006 World Cup affair a total of 22.57 million euros to pay taxes. The tax office had issued an amended decision for the year 2006 and revoked the charitable status. This is also the main reason why the association completed the year 2017 with a loss of 20.26 million euros. The DFB bosses, however, hope that they will get back the World Cup 2006-related payment. Either from the tax office, where they filed a complaint against the amended decision, or possibly at the then responsible DFB officials Wolfgang Niersbach, Horst R. Schmidt and Theo Zwanziger, threatened before the Frankfurt district court proceedings for suspected heavy tax evasion.
The current in-standing additional payment has nothing to do with the World Cup affair. Since October 18, 2016, the DFB is running a tax audit for the years 2012 to 2014. They would discuss with the auditors about an "incredibly large number of incidents," said treasurer Osnabrügge, from individual receipts to ticket issues. And at least in some cases, the scrutiny of the examiners is so far advanced that the DFB had to make provisions for any additional payments. The largest item is the question of whether at that time the revenue from the tape advertising in international matches were correctly booked.
Non-profit organizations such as the DFB consist of four so-called "spheres" from a tax law perspective; For some revenues he has to pay taxes, not for others. Previously, the DFB had leased the gangs and turned the proceeds to the area for which he does not have to pay taxes. So far, the auditors saw the same, but now their assessment has changed: In their view, the DFB 2012 to 2014 would have to pay taxes on the income from this gang leasing. Since 2017, the DFB leased the gang no longer, but markets them directly. A second big point in the millions of provisions are, according to DFB figures, VAT effects.
The association stressed that it was not yet clear whether he would have to pay taxes. One is only obligated to make reserves with appropriate instructions of the tax audit. The charity for the years in question should not be in danger. When the exam ends is still unclear.