GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en explain: As part of a tax audit in a doctor’s office, an account invoice document fell into the hands of the auditor in charge of the audit which indicated that agency mediation fees in the amount of 10,000 EUR had been paid; however, there was no indication as to what type of mediation such a fee was for. Since the audit examiner in charge had not received any information in regard to the fee from the respective doctor, he found out as a result of his own research that the commissions came from a company that mediated contacts between professors and students.