🇩🇪Germany

GoBD-Verstöße durch unzureichende Ehrenamts-Dokumentation

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Definition

Inadequate digital proof of volunteer hours during tax audits (Betriebsprüfung) leads to penalties for missing machine-readable documentation.

Key Findings

  • Financial Impact: €5.000-50.000 Bußgeld pro Betriebsprüfung + Nachzahlungen
  • Frequency: 1x alle 5-7 Jahre (statistische Prüfungshäufigkeit)
  • Root Cause: Spreadsheets nicht GoBD-konform (keine Unveränderbarkeit)

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Non-profit Organizations.

Affected Stakeholders

Geschäftsführer, Steuerberater, Finanzleiter

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Related Business Risks

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