The authors deal with the issue of criminal tax fraud and money laundering using foundation trustees and life insurance companies in Liechtenstein. From the practice of investigative investigation, they define whether, among other things, instigation or aiding and abetting by bankers or intermediaries is to be assumed. Red. Of course, in recent years the […]
Artikel zum Thema: Tax evasion
Penalty payments instead of imprisonment are prohibited in the case of creditor disadvantage
– Do insolvent debtors have to go to jail for the benefit of their creditors? – “If the debtor pays a fine knowing that he is unable to pay, the challenge of intent may prevail if the enforcement authority is informed of the debtor’s unfavourable financial situation.” is the official guiding principle of the […]
Legally managing the insolvency risks of pension schemes
The basic provisions granted by the legislator as a protective shield for old-age provision are not comprehensive. The approach of professional asset protection starts with the consideration of an early division of assets. By separating the professional risks within the framework of a corporation from the private assets, a liability block is created quite legally. […]
Legal and illegal tax evasion for ordinary earners and the middle class?
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 […]
Tax liability for the snowball system and for fictitious returns
Total losses fall under non-taxable assets and are not deductible. Snowball systems have been the order of the day in Germany for decades. Typically, high-yielding, even supposedly bank-guaranteed, investments are offered. Or the investor is sold shares, gold, diamonds or commodities that do not exist. The providers of such investment models often falsify asset certificates […]
Errors in Foundation Statutes-How Founders in Liechtenstein are Expropriated
In the past, many a resourceful investor had hidden his money from the tax authorities by means of a Liechtenstein foundation. Some are now in for a rude awakening, not because of data leaks, but because they are being banned from the foundation before the other foundation board members. Data leaks and increased uncovering […]
Tax evasion through net policy brokerage
Destruction of existence through liability for insurance and sales tax? Since a ruling by the VG Frankfurt am Main, BaFin has no longer prosecuted violations by intermediaries of the commission fee ban, but insurers are still bound by it under supervisory law. Commissions can be up to more than 38 percent of the initial […]
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, […]
Self-disclosure versus tax evasion deluxe
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 […]
“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 […]