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 […]
How detailed advice protects clients from the suspicion of tax evasion: Doctors, notaries, non-medical practitioners, lawyers, engineers, tax advisors, architects, auditors, psychotherapists and other health care professions are particularly affected. In a ruling dated 20 May 2009, the Federal Fiscal Court (BFH, Ref. VIII R 6/07) confirmed its case law according to which the […]
Insurers harm their customers – How self-employed, but especially freelancers, are led to tax evasion In its ruling of 20 May 2009, the BFH (Case No. VIII R 6/07) confirmed its established case law according to which a practice breakdown insurance policy – also known as business breakdown insurance – for the event of […]
Financial and tax advisors are not insured for legal advice and are liable for damages and for reversal. Long-term accounts / working time accounts for shareholder-managing directors Tax and financial advisors are always pleased when they can do something good for their clients. “Mr. Managing Director, save wage tax today – and retire earlier in […]
Numerous rulings indicate how easily tax advisors can be held liable in connection with advice on occupational pension schemes (bAV). One of the key issues in advising business managers is the insolvency-proof nature of the provision – it is precisely on this point that insurance sales spread numerous legal inaccuracies. Therefore, typical liability traps and […]
Value added tax in the insurance mediation – current iurisdiction * – Outsourcing, fee-based consulting, tipster, valve model, sales service and support *by Dr. Johannes Fiala, Lawyer (Munich), MBA Financial Services (Univ.), MM (Univ.), Certified Financial and Investment Advisor (A.F.A.), Banker (www.fiala.de) and Dipl.-Math. Peter A. Schramm, expert for actuarial mathematics (Diethardt), actuary DAV, publicly […]
Black money abroad and other investment risks “My son, do your business with pleasure during the day, but only do it in such a way that we can sleep peacefully at night”. (Thomas Mann, Buddenbrooks) Tax fairness: “Inflation is eating away at assets and my retirement savings !” The “perceived inflation” of real everyday […]
Pension commitments are popular as an instrument of old-age provision. But because of the poor returns on many life insurance policies, there is a threat of tax problems. The tax trap can be avoided with a well thought-out spin-off from the GmbH. Johannes Fiala and Andreas M. Bosl The advantages of a pension commitment are […]
