Practice area
Tax & Tax Criminal Law
Legal advice in Trier and the border region
Key Areas of Expertise
- —Tax structuring for companies and private individuals
- —Accompanying tax audits [Betriebsprüfung]
- —Tax criminal law and penalty-free voluntary disclosure [strafbefreiende Selbstanzeige]
- —Objection and litigation proceedings before the tax court [Finanzgericht]
- —Cross-border tax planning Germany-Luxembourg
- —Inheritance and gift tax
- —Restructuring and company sales
- —Value added tax (VAT) law
Tax Structuring: Paying Less Without Taking Risks
Tax structuring is legal. Indeed, it is expressly permitted. The difference from tax evasion lies not in intention, but in method. We advise companies and private individuals on choosing the appropriate legal form, drafting partnership agreements, utilizing loss carryforwards, and optimizing compensation structures. Especially in the border region with Luxembourg, there are structuring options that many are unaware of.
- —Choice of legal form (GmbH, GmbH & Co. KG, AG)
- —Partnership agreements and profit distribution
- —Loss offsetting and loss carryforwards
- —Compensation structuring for managing directors who are shareholders
- —Cross-border tax planning Germany-Luxembourg
- —Tax treatment of real estate
Tax Audit [Betriebsprüfung]: Preparation Is Everything
A tax audit is not an interrogation. Yet, it sometimes feels like one. The auditor has time; you are under pressure. We accompany tax audits from the very beginning, coordinate communication with the tax office [Finanzamt], and prevent a misunderstanding from turning into a tax back-payment. Once the audit is complete and you disagree with the outcome, we file an objection.
- —Preparation and accompaniment of the tax audit [Betriebsprüfung]
- —Communication with the tax auditor
- —Review of the audit report [Prüfungsbericht]
- —Objection [Einspruch] against the tax assessment
- —Litigation before the Rhineland-Palatinate Tax Court [Finanzgericht Rheinland-Pfalz]
Tax Criminal Law [Steuerstrafrecht]: When Things Get Serious
Tax evasion is not a trivial offense. Penalties range from fines to up to ten years' imprisonment in particularly serious cases. Fritz Zahnd is a certified specialist advisor for tax criminal law (DAA). Anyone undergoing a tax audit who realizes that mistakes have been made should act immediately. Penalty-free voluntary disclosure [strafbefreiende Selbstanzeige] is possible under certain conditions, but the requirements are strict and deadlines are short.
- —Penalty-free voluntary disclosure (§ 371 German Fiscal Code / AO)
- —Defense in tax criminal investigation proceedings
- —Searches and seizures
- —Termination of proceedings
- —Penal order [Strafbefehl] and main hearing
Inheritance and Gift Tax
Asset transfers within families are tax-sensitive. Allowances are well known, but structuring options less so. We advise on anticipated succession [vorweggenommene Erbfolge], the structuring of gifts, and the tax treatment of business assets. Particularly regarding real estate in the Germany-Luxembourg border region, questions of international inheritance tax law arise.
- —Anticipated succession and gifts
- —Tax valuation of business assets
- —Family companies and holding structures
- —International inheritance tax law Germany-Luxembourg
Frequently asked questions
What is the difference between tax avoidance and tax evasion?
Tax avoidance is legal: you utilize the structuring options provided by the law. Tax evasion is a criminal offense: you conceal taxable income or provide false information. The boundary is not always obvious. We clarify this for you before you make a decision.
Do I have to present everything during a tax audit?
Generally, yes. You have a duty to cooperate. However, there are limits, for example regarding tax advisor privilege and documents that could be relevant under criminal law. We accompany the audit and ensure that you do not present anything you are not legally required to provide.
Is voluntary disclosure [Selbstanzeige] always possible?
No. Voluntary disclosure is excluded if the offense has already been discovered, if an auditor has appeared, or if the tax loss exceeds 25,000 euros and no surcharge is paid. Requirements have been significantly stricter since 2015. Act quickly.
How long can the tax office demand back taxes?
Standard statutory limitation for tax assessment is four years. For careless tax shortening, it is ten years; for tax evasion, it is likewise ten years. Thus, the tax office may demand back taxes even after a decade.
Initial assessment
Tell us about your matter. We will respond without delay.
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