I think the discussion has drifted from the original point. The article was about the German tax authorities & HMRC investigating BRK and its structure for renting out pilots. The claim is that they were not self-employed as contested by BRK, but employees. Thus it would seem the investigation start point is at BRK not the individual pilot. I would expect that investigation to be followed and when it is concluded then there might be some follow up towards individuals. It will be much easier to focus on one known entity than chase numerous needles in many haystacks. The complaint is against the agency not its clients.