When the revocation of life, pension and other insurance policies can be worthwhile Since a decision by the European Court of Justice (ECJ) on 19 December 2013 (Case C-209), insurance customers are increasingly checking whether they can still revoke their insurance policies. The aim is to get back the insurance premiums paid or, in […]
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 […]
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, […]
published in Fonds Online on 17.07.2014 http://www.fondsprofessionell.de/news/steuer-recht/nid/neues-bgh-urteil-zur-rueckabwicklung-bei-policenmodellen-staerkt-versicherer/gid/1016239/ref/4/
– When insurance brokers can receive fees in addition to brokerage – “Tine flies like an arrow. Fruits flies like a banana.” (Groucho Marx) For decades, insurance brokers have competed with business and tax advisors, legal counsel, and insurance consultants. In this context, comprehensive insurance advice as pure legal advice is (also) part of […]
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 […]
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 […]
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 […]
