My client is German national and UK resident. German tax returns are prepared for the calendar year and these are, of course, needed to provide the information to go on the UK tax return(s). The last return the German accountant produced was for 2018 : he is refusing to produce or submit the 2019 and 2020 returns because my client has lost an original certificate relating to German health insurance. He says (according to my client) that there are no provisions in German tax law to deal with a missing certificate, and the insurance company are saying they cannot issue a duplicate.
I do not believe him. I do not believe that the German tax system is that inflexible, and I do not know why he is being so obstructive : my client does not want me to contact him (I think she suspects that I would ask the necessary questions "robustly"). She would prefer to pay the German accountant's mounting fees (and presumably accruing late filing penalties) rather than seek a second opinion in the UK.
I would like some evidence (even anecdotal) to show that he is spinning her a line. Has anyone any relevant experience or ideas? Is there a German version of Accounting Web??