Attorney-at-law for voluntary disclosure in Munich after tax crimes & tax evasion
Your lawyer for voluntary disclosures – We advise you in Munich and nationwide
When it comes to voluntary disclosures, the advice of a lawyer is indispensable and especially a voluntary disclosure made early can prevent criminal consequences. In the area of criminal tax law, a subsequent declaration made in due form and time is referred to as a voluntary disclosure. The law firm Höchstetter & Koll. in Munich is your partner in matters of criminal tax proceedings, voluntary disclosures and tax fraud. We offer among other things the preparation, production, explanation, as well as support in making a voluntary disclosure and strive for an optimized conclusion of proceedings.
Are you looking for a specialist lawyer for tax offences or tax evasion in Munich? Take advantage of our advice
Tax evasion, which is a tax offence under German law, is likely to result in a heavy fine and imprisonment for up to 10 years. Tax offences are subject to a statute of limitation of between five and ten years, depending on the seriousness of the offence. You can entrust us with the protection of your interests in criminal tax proceedings, searches or arrests. As a specialist lawyer in the area of criminal tax law, we provide our clients with optimal and comprehensive support nationwide from our Munich office. Höchstetter & Koll – Your expert for tax law and commercial law.
Höchstetter & Koll. law firm – Comprehensive support in matters of self-voluntary disclosure and tax investigation etc.
For special problem areas relating to criminal tax law or other legal areas, we cooperate with a Europe-wide network. Through cooperation with external colleagues and experts at home and abroad, we are able to offer our clients an even more comprehensive range of services. Höchstetter & Koll. in Munich – We will be happy to advise you!
Important questions about voluntary disclosure
What are the requirements for voluntary disclosure?
Since German tax law is complicated and extensive, the taxpayer, if he notices that he has not fulfilled his tax obligations, has the possibility to avoid punishment by way of voluntary disclosure. Voluntary disclosure with a penalty-exempt effect can be filed as long as no tax audit and no tax investigation procedure are being carried out. Voluntary disclosure is also no longer possible as soon as you have to reckon with the tax office knowing that taxes have been evaded.
How long back is a voluntary disclosure possible?
Through voluntary disclosure, one can correct incomplete data, which was given to the tax authority within the last ten years. Tax offences that go beyond this period are generally statute-barred.
What’s the point of voluntary disclosure?
An effective voluntary disclosure excludes punishability according to Section 370 AO (Regulation of Taxation). The taxpayer can therefore avoid punishment by making a voluntary disclosure.
Criminal tax law, tax proceedings, tax office, double taxation agreements, administrative law.
What is the risk of accounts abroad being discovered?
The risk of accounts abroad being discovered should be assessed as very high, since the exchange of information between individual countries is constantly being expanded by international agreements and this leads to an ever-larger cross-linking of the different tax authorities. Currently, 101 countries have committed themselves to the automatic exchange of information (AIA) of tax data. Half of these countries started working together on data transmission for bank accounts and securities accounts as early as September 2017. The remaining countries will follow in 2018.