For given cause the question arises, how the consultation of a tax self-disclosure by (former) tax investigators is to be legally evaluated. It is obvious that former tax investigators without a license as a tax advisor (StB) or lawyer (RA) are entering the field of prohibited tax or legal advice when they assist in the […]
Pitfalls for donors, donees and authorities What aspects and what legal situation are there to consider when making gifts? A gift to one’s own child, a parent’s foundation to support daycare facilities or such a facility itself can be an interesting option for tax optimization. In the case of gifts, no one is required […]
Tax evasion strategies put to the test Practical assistance in the evasion of income, especially from capital assets, has) apparently been part of the more or less tolerated business model of certain private banks, insurance companies, state banks or subsidiaries for decades. Abroad, such “institutions” are also called savings banks, institutions, trusts, cantonal banks, trustees […]
Since the beginning of the year and retroactively no more anonymity In the case of ex-Deutsche Post AG executive Klaus Zumwinkel, the camera team was already in place before the raid began and when he left under police escort . ready. As a result, legally be able to clarify whether one may convict tax […]
Tax evaders face prison sentences starting at 50,000 euros Let’s not kid ourselves: Hunting and guns are popular men’s toys, and that’s where a lot of black money is spent by our customers, because they can’t put it into the regular economic cycle or – far more often – because the wives aren’t allowed to […]
Criminal offers from some financial houses. Why only the voluntary disclosure leads to the goal with assets over 50,000 euros. There was no need for a political verbal attack on black money. This is because the ruling of the Swiss Federal Administrative Court of 5 March 2009 had already made “fi shing expeditions” possible […]
When customers complained to their “black money bank or insurance company”, especially because once again a CD-ROM with explosive data was offered for sale, the financial houses were happy to point out three alternatives. First the voluntary disclosure, but that route would eat up all the assets, especially if significant investment losses and hefty […]
The implementation of the new legal situation guarantees full information across the border for tax authorities and tax investigations. The authors describe resulting consequences. Red. In the case of Klaus Zumwinkel, the former board member of Deutsche Post AG, the camera team was already ready before the start of the raid and when he […]
There are many tips and tricks to save taxes. However, some people might feel rather uncomfortable in times of public prosecutor investigations and dubious lists of suspected tax evaders. But especially in the run-up to the final withholding tax, many investors are itching to protect their earnings from the taxman. A model from Liechtenstein with […]
Recent rulings on liability in occupational pension schemes1) raise the question of how intermediaries and employers can protect themselves against claims. Important questions and answers. 1. is an employer entitled vis-à-vis his employee to prevent the continuation of the occupational pension scheme? To be examined, (a) whether the employer’s potential liability is increased, if necessary, […]
