Litigations and criminal tax proceedings

The aim of our work is to ensure that you fulfil your tax obligations and can rely on stable legal foundations when using tax advantages. Nevertheless, tax optimisation may also entail an intensive dispute with the tax authorithies. If necessary, we take over the argumentation in the objection procedure as well as during a tax audit or by court representation in tax law cases. We also assist you in all phases of criminal tax proceedings. As owner, partner, board member or managing director, we also advise you during these phases on your personal obligations and risk mitigation against personal liability risks if necessary.

Tax rulings

Whether in cross-border situations, wage tax benefits or VAT exemptions – the interpretation and application of the wording of the law to the specific facts often leaves a lot of room for interpretation. If necessary and possible, we therefore clarify complex and contentious issues in advance of their realisation by means of a tax ruling or a mutual agreement with the relevant tax authorities.

Tax audits

We represent your interests vis-à-vis the tax authorities in all types of tax audits. In doing so, we aim to minimize the use of your internal company resources as much as possible by using documents available to us. As a matter of fact we document the process, especially for follow-up audits, and communicate with you regularly on the state of affairs. Our history of successfully completed tax audits proves us right.

Tax court representation

In cases of fundamental importance and high volumes at stake, it may be worthwhile to take legal action. We support you with this, from the preparation of the lawsuit to court representation, if necessary also in cooperation with lawyers and other advisors. We discuss the costs and risks with you transparently before the start of the process and give you feedback on the various phases of the process.

Mutual agreement and dispute resolution procedures

The increase in international matters also leads more and more to cases with an effective double taxation as the result of a tax audit. Particularly in the case of permanent establishment matters, two or more states often claim the right of taxation. In such cases, we support you in carrying out mutual agreement, arbitration and dispute resolution proceedings to correct or even reverse double taxation.

Correction of declarations and voluntary declarations

Particularly in the international arena, the increasing complexity of tax legislation often leads to incorrect or even omitted tax rerturns. In order to avoid further consequences, a prompt correction of the declaration pursuant to § 153 AO is mandatory. In more serious cases, the submission of a prompt and complete voluntary self-disclosure is indispensable. We support you in the filing as well as in the complete recording and calculation of the subsequently declared income.

Criminal tax proceedings and tax investigations

The primary objective of our work is to ensure that you fulfil your tax obligations and can rely on stable legal foundations when taking advantage of tax benefits. Should this not be possible, we will assist you in proceedings concerning tax offences as well as in major criminal proceedings, partly through our network of criminal tax lawyers. In cases where the tax investigation department is on your doorstep, we are your reliable companion and discuss the necessary steps with you.

Do you have any questions for us? We will be happy to help you:

info@bsp-tax.com

0049 89 2903830