At the latest since the Uli Höneß trial one thing is quite clear: A voluntary declaration is not always easy! Who is responsible for a self-disclosure made if it is not complete? Who advises tax evaders anyway? And when does it make sense to make a voluntary declaration? And above all: How does one write […]
– How suspicion of money laundering arises in the case of asset transfers with foreign countries – For decades, German tax evaders have had the problem of not being able to simply transfer black money from abroad to Germany. Any good IRS auditor would do a cash flow calculation, and then try to track […]
Your lawyer for tax law: How we support our clients in the tax jungle German tax law is one of the most complex tax systems in the world, even if the often quoted story of the most comprehensive tax literature in the world is probably a bourgeois Moravia. As Attorney for tax law we offer […]
– What alternatives are there to the tax havens Andorra, Liechtenstein, Vatican, Switzerland, San Marino, and Monaco – To date, Germans have invested up to more than € 360 billion in tax havens, as Professor Gabriel Zucman recently determined. The widely praised way of buying tax CDs with allegedly mass self-disclosures is only the […]
The Federal Labour Court (BAG, ruling dated 11 November 2014, ref. 3 AZR 404/13) decided when a pension commitment does not fall under the protection of insolvency insurance by the Pensionssicherungsverein aG (PSVaG) as a company pension scheme (bAV) because it is based on a position as a shareholder – and was therefore not issued […]
Ways to absolute tax exemption for every federal citizen – or tax evasion deluxe National budgetary law is considered the supreme discipline of parliaments. Already in the European Community (EC) the design principle applied that the member states compete with each other through national laws on income taxation. This has led to international corporations being […]
The tax advisor is liable to his client if, for example, a fine is imposed on the client due to carelessness (BGH, judgement of 14.11.1996, ref. IX ZR 215/95; BGH, judgement of 15.04.2010, ref. IX ZR 189/09). Compensable damages would also include compensation for deprivation of liberty, the necessary bail and any resulting loss of […]
How errors and tricks become a neck-breaker There are definitely taxpayers who, even in the context of a voluntary disclosure, speculate that the tax office will not discover an estimate that is too low or other incompletenesses. After a precautionary overestimation of tax liabilities, precise calculations must be made on the basis of the […]
Incomplete voluntary disclosure and the consequences – When tax advisors can be liable under civil and criminal law alongside the tax evader (2) The ongoing discussion about tax evasion and voluntary disclosures in the media and in politics, most recently fuelled by the trial of Uli Hoeneß, also draws attention to the work of […]
Incomplete voluntary disclosure and the consequences The topic of self-disclosure for tax evasion has been brought to our attention on all media channels in the recent past. Whatever one’s opinion of the Uli Hoeneß case and the verdict, the case is closed. What remains, however, is the question of how it can happen that a […]
