Tax Law Attorney – Advice and Representation before the Tax Authority
Tax law is complex and prone to conflict. Whether it’s an incorrect tax assessment, a tax audit, or a claim for liability – disputes with the Tax Authority require precise legal evaluation and a strategic approach.
As tax law attorneys, we represent private individuals, entrepreneurs, and companies nationwide in all tax law disputes and in the context of tax criminal law.
Tax Law Representation in Case of Conflict
Our work focuses on enforcing and defending your rights against tax authorities. We review tax assessments, file objections, apply for suspension of enforcement, and represent you in fiscal court proceedings.
Typical situations include:
- incorrect tax assessments
- significant additional tax demands
- tax audits
- liability notices against managing directors or shareholders
- enforcement measures by the Tax Authority
It is crucial to meet deadlines and legally classify the facts early.
Tax Proceedings and Tax Criminal Proceedings – Strategically Coordinated
Tax law proceedings can lead to tax criminal proceedings. Conversely, tax assessments often affect the criminal law evaluation.
Precisely for this reason, integrated advice on tax law and tax criminal law is of central importance. We analyze both levels in parallel and develop a coordinated strategy to minimize financial and criminal law risks.
Tax Audit and Tax Investigation
A tax audit or a tax investigation measure represents a significant burden for many companies. Even during the audit process, decisions are often made that can later have financial or criminal law consequences.
We accompany you throughout the entire audit, handle communication with the authorities, and ensure a structured defense of your position.
Voluntary Disclosure and Risk Minimization
In cases of possible tax evasion, a voluntary disclosure can, under certain conditions, lead to immunity from punishment. However, the requirements are strict and formally demanding.
We carefully review the prerequisites, structure the necessary information, and accompany you throughout the entire process.
Representation before the Fiscal Court
If no agreement is reached in the objection procedure, we represent you before the fiscal courts. The focus is not only on the legal evaluation but also on the economic implications of the decision.
Our goal is a fair and economically viable solution.
Nationwide Tax Law Advice
Our work as tax law attorneys is not limited to one location. We advise clients nationwide – both in private and business contexts.
Early legal assessment can be crucial to reduce financial burdens and avoid tax criminal law risks.
Tax Proceedings vs. Criminal Proceedings
When conflicts arise with the Tax Authority, two procedures can be relevant: tax proceedings and tax criminal proceedings. Both are legally separate but are often closely related.
Tax proceedings regulate the assessment of tax amounts and regularly conclude with a tax assessment notice. You can file an objection or bring an action against incorrect decisions.
Tax criminal proceedings serve to clarify possible tax offenses such as tax evasion or tax fraud. They are initiated by the public prosecutor’s office or tax investigation department upon initial suspicion.
Important: Results from tax proceedings can affect criminal proceedings – and vice versa. Strategic support in both areas secures your position.
Frequently Asked Questions
The Most Important Information on Tax Evasion
Tax evasion according to § 370 of the German Fiscal Code (AO) occurs when someone intentionally, through active actions or the culpable omission of certain actions, causes a tax reduction or obtains an unjustified tax advantage. Tax evasion is often committed by providing incorrect or incomplete information to the Tax Authority – be it in tax returns, tax registrations, applications, or in information provided. Whether a declaration is correct and complete is determined by the standards of the fiscal administration, which are set by guidelines, decrees, or case law. Only a natural person can be an offender; legal entities such as a GmbH cannot act as offenders. If someone discovers that previously submitted information is incorrect or incomplete, there is an obligation under § 153 AO to correct this immediately. There is no offense of tax evasion if only an error or oversight by the Tax Authority was exploited. Nevertheless, the threshold for tax evasion is often crossed more quickly in practice than those affected realize. The prosecuting authorities often assume intentional action, even if this is not clearly proven.
For tax evasion, the law provides for either a monetary fine or a prison sentence of up to five years. In particularly serious cases, the penalty can be increased to up to ten years imprisonment. The amount of evaded taxes is particularly decisive for the specific sentencing.
The statute of limitations for prosecution in simple tax evasion is five years according to § 78 para. 3 no. 4 of the German Criminal Code (StGB). However, for particularly serious tax evasion according to § 370 para. 3 no. 1-5 AO, the period has been extended to 15 years since 2021 (§ 376 para. 1 AO). This stricter regulation applies retroactively to all offenses that had not yet become time-barred by 2021. For assessment taxes such as income tax, the statute of limitations begins to run as soon as the corresponding tax assessment notice has been issued. The attempt stage is already reached with the submission of a false tax return.
Confidential Initial Assessment
If you have problems with the Tax Authority, have doubts about a tax assessment, or require tax law advice, we are available for a confidential assessment.