But even north of the Alps, a tax investigator can suddenly appear at a taxpayer's home if the taxpayer claims to have a home office that is used as a playroom for children. If, however, the taxpayer was not recalcitrant vis-à-vis the tax office and answered all questions truthfully, the Federal Fiscal Court (ruling of 12 July 2022, VIII R 8/19) holds that the tax investigator's visit to the home is unlawful because it violates the principle of proportionality.