Liability for pecuniary loss

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 […]

Chaos trap voluntary disclosure

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 […]

Camouflage constructs in the enforcement practice of the tax office – or tax evasion deluxe* How tax authorities discover incomplete voluntary declarations and find hidden funds

1. the fairy tale of the wild-eyed lone perpetrator Bankers and representatives of foreign life insurers must be willing to travel and be creative. Even dubious arrangements should at least leave the customer with the feeling that “the tax authorities will certainly not find out”. Revelations followed through offshore leaks, interested journalists, bought up CD-ROM’s, […]

“Gang-related fraud” and false advice.

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 […]

Tax evasion de luxe?

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 […]