All images courtesy Roy Stammwitz collection, unless otherwise noted.
„Finanzkontrolle Schwarzarbeit“ (FKS) that translates in English: tax / finance control of black labour / work.
The main purposes of “black labour” tax controls by German customs service are following:
- Control of persons: for example are they illegal immigrants or wanted criminals,
- Making tax control: are the salaries paid correctly or the workers get “black salary” (money for their work, from which no state taxes are paid). Usually illegal immigrants agree to make work for small money, that is paid as “black” and sometimes they don’t get even that.
Controls or raids are made together with police and sometimes with other authorities (like work safety control agencies etc)
Additional information supplied by R Bluethmann indicates that FKS relates to the fight against illegal employment and of course investigation about tax evasion and social insurance contribution.