Your reliable partner in tax law

Competent advice in tax law – Your tax attorney nationwide

The field of tax law is a legal area that affects all residents of Germany in one way or another, either in their daily lives or in a business context.

In various scenarios, you may find yourself as a taxable subject of a tax object and are often required to settle a tax liability as a taxpayer.

But what gives rise to this multitude of tax situations, and what can you do if you encounter a conflict with the tax office or other authorities?

In the following, we provide an overview of the sources of tax law, present the most important tax law terms, explain the difference between tax proceedings and criminal proceedings, and guide you on when it is essential to consult a lawyer or specialized tax attorney. We are here to assist you not only if you are a defendant in a tax-related criminal case but also if you are facing a tax audit or have doubts about a tax assessment notice.

Sources of Tax Law

The complexity of German tax law is reflected in its multitude of legal sources. In addition to general tax laws (e.g., Fiscal Code, Valuation Act) and specific tax laws (e.g., Income Tax Act, Corporate Tax Act), implementing regulations issued by tax authorities based on statutory authorizations under Article 80 of the Basic Law (GG) also play a significant role in decision-making for courts and tax authorities in practice. Administrative instructions, on the other hand, are binding only on tax authorities, as they function as directives from a superior authority. Jurisdiction in contentious tax matters is handled at the state level by tax courts and at the federal level by the Federal Fiscal Court.

Basic Concepts of Tax Law

In contrast to fees and contributions, taxes are defined under the key provision of § 3 (1) of the Fiscal Code (AO) as monetary payments that do not represent compensation for a specific service and are imposed by a public-law entity to generate revenue. These payments are levied on all individuals who meet the conditions specified by law, with revenue generation being a possible secondary purpose.

One classification distinguishes between personal, property, transaction, and consumption taxes. Personal taxes include income and corporate tax, property taxes include trade tax, and transaction taxes include value-added tax (VAT).

As a taxable legal entity or individual (the latter being assigned a tax identification number under § 139b AO), you are typically held liable for taxes on relevant taxable items. Exceptions exist, such as the withholding of wage tax by the employer on behalf of the employee to the tax office. The amount owed is determined based on the tax base and tax rate.

Tax Proceedings vs. Criminal Proceedings

If you get into a conflict with the tax office, two different procedures can become relevant: the tax proceedings and the tax criminal proceedings. Both procedures are legally independent but can overlap in content and influence each other. Therefore, it is crucial to consult an experienced law firm early on, which can provide comprehensive support in both proceedings.

The tax proceedings are aimed at the assessment and collection of taxes. It usually begins with the submission of a tax return or a tax declaration to the tax office, which is then reviewed. The result is a tax assessment notice against which you can file an objection or take legal action. The goal is to correct potential errors or to contest unjustified tax claims.

A tax criminal proceeding aims to investigate and penalize tax offenses or administrative violations such as tax evasion or tax underpayment. It is initiated by the public prosecutor’s office or tax investigation authorities if there is an initial suspicion—triggered by a report, a voluntary disclosure, or tax office audits. In this case, professional legal defense by an attorney can be crucial to protecting your rights.

Although both procedures are separate, there are practical interdependencies. The tax amounts determined in the tax proceedings can influence the sentencing in the criminal proceedings, and conversely, criminal decisions in the tax proceedings can lead to additional tax demands. Against this backdrop, it is extremely important to keep both procedures strategically in focus.

Difference Between Tax Proceedings and Tax Criminal Proceedings

Support from Our Tax Lawyers and Specialist Attorneys for Tax Law

As a law firm with extensive expertise and long-standing experience in tax law and criminal law, we can support you with various tax law and tax criminal law issues and questions.

Our law firm for tax law and tax criminal law not only helps you fulfill your tax obligations but also minimizes criminal risks. Through strategic optimization of your tax returns or voluntary disclosures as well as effective representation before tax authorities and courts, possible sanctions can be reduced or proceedings can be terminated. With our expertise in tax law and tax criminal law, we accompany you through both procedures. Our law firm offers you comprehensive advice, determined representation, and a targeted defense strategy to protect your interests and achieve the best possible solution. We stand by your side from the very beginning and are committed to advocating for your rights.

In times of modern technologies, our expertise in tax law is not limited to our main location in Göttingen. Our law firm has created an appropriate and efficient framework for legal remote consultations. Feel free to take advantage of our legal advice by phone or online consultation. You will receive competent and efficient support equivalent to personal consultation.

Do not hesitate to get in touch with us soon. Feel free to contact us anytime by phone or email. We guarantee confidentiality, data protection, and a quick response to your inquiry.

Defense in Tax Criminal Proceedings

We represent you both out of court and in court for all tax offenses and provide immediate support in the event of a house search.

If you have evaded taxes, we are here to assist you—whether the tax office has already initiated an investigation or has not yet become aware of the offense, and you wish to achieve immunity through a voluntary self-disclosure. We analyze your case individually and meticulously and develop a strategy for your success.

Tax evasion pursuant to § 370 of the German Fiscal Code (Abgabenordnung, AO) occurs when someone intentionally causes a tax shortfall or obtains an unjustified tax advantage through active actions or the culpable omission of specific actions.

Tax evasion is often committed by providing incorrect or incomplete information to the tax office—whether in tax returns, tax filings, applications, or responses to inquiries. The accuracy and completeness of a statement are judged according to the standards set by the tax administration, which are governed by guidelines, directives, or case law. Only a natural person can be considered a perpetrator; legal entities, such as a GmbH, cannot be offenders.

If it is discovered that previously submitted information is incorrect or incomplete, § 153 AO requires immediate correction. Exploiting an error or oversight by the tax office does not constitute tax evasion. However, in practice, the threshold for tax evasion is often exceeded more quickly than the accused might realize, with enforcement authorities frequently presuming intent even without clear evidence.

For tax evasion, the law provides for either a fine or imprisonment of up to five years. In particularly serious cases, the penalty can be increased to up to ten years of imprisonment. The specific sentence is primarily determined by the amount of taxes evaded.

Die Verjährungsfrist für die Strafverfolgung bei einfacher Steuerhinterziehung beträgt gemäß § 78 Abs. 3 Nr. 4 StGB fünf Jahre. Bei besonders schwerer Steuerhinterziehung nach § 370 Abs. 3 Nr. 1-5 AO wurde die Frist jedoch seit 2021 auf 15 Jahre verlängert (§ 376 Abs. 1 AO). Diese verschärfte Regelung gilt rückwirkend für alle Straftaten, die bis 2021 noch nicht verjährt waren.

Für Veranlagungssteuern wie die Einkommensteuer beginnt die Verjährungsfrist zu laufen, sobald der entsprechende Steuerbescheid erlassen wurde. Mit der Einreichung einer falschen Steuererklärung wird bereits das Versuchsstadium erreicht.

Problems with the tax office

Even if you are facing issues with the tax office, we provide you with dedicated support. Our assistance extends not only to support during a tax audit but also to defending against payment demands, advising on enforcement proceedings, and challenging liability notices.

We represent you at all stages of the taxation process—especially concerning complex and problematic situations in areas such as income tax, corporate tax, VAT, and trade tax.

Doubts about your tax assessment notice

The already complex taxation process gains further significance because tax assessment notices generally become legally binding. If you identify potential errors or discrepancies in a tax assessment notice and fail to file an objection within the one-month objection period, the tax assessment becomes formally binding pursuant to § 355 AO and can no longer be contested. Narrowly defined exceptions exist in cases of the reservation of review under § 164 AO, the preliminary notice clause pursuant to § 165 AO, and the amendment provisions breaking the binding nature under §§ 172 ff. AO.

This makes a prompt review of your tax assessment notice within the objection period extremely important. We not only handle this review for you but also guide you through the entire objection process, apply for suspension of enforcement, and represent you before the fiscal court.

We effectively implement the diverse legal protection options available, including objection procedures, audit procedures, preliminary relief proceedings, enforcement procedures, deferral procedures, and remission procedures. Our close collaboration with tax advisors complements this offering holistically, ensuring high-quality legal advice for you.