deen
Nexia Ebner Stolz

Tax Disputes and Criminal Tax Cases

When cash is short, both sides – the tax office and the taxpayer – often go for broke. Compromises are hard in such cases, so that appeals and tax suits are becoming more and more important. And with good reason from the standpoint of taxpayers and their advisors: over the past few years, two-thirds of all German tax appeals have succeeded entirely or at least in part. The same goes for almost half the actions brought in tax courts. Appeal proceedings depend entirely on a careful preparation of the case and the associated legal questions. That takes a thorough understanding of tax law, but also practical experience in handling proceedings in tax court. A special knowledge of procedure is needed for appeals to the Federal Tax Court, or for complaints against the denial of leave to appeal.

In our con­sul­ting on tax dis­pu­tes, we pro­tect your inte­rests and rights against the tax admi­ni­s­t­ra­tion. If inten­sive dis­cus­si­ons with the tax admi­ni­s­t­ra­tion can’t reach an agree­ment, we’ll manage your appeal to the tax office and any sub­se­qu­ent action in tax court. Thanks to our exten­sive expe­ri­ence in hand­ling appeals and com­p­laints to the Federal Tax Court, we can advise you honestly and fran­kly about your pro­s­pects for suc­cess, and of course we can also rep­re­sent you before Ger­many’s sup­reme tax aut­ho­rity. As a last resort, finally, we can con­s­i­der an appeal to the Federal Con­sti­tu­tio­nal Court.

The boun­da­ries bet­ween legal tax struc­tu­res and ille­gal tax eva­sion can someti­mes be fluid, and hard for a lay­per­son to iden­tify. While tax eva­sion still coun­ted as a minor offense just a few years ago, the wind now blows col­der in cri­mi­nal tax law. In value added tax and emp­loyee with­hol­ding tax espe­cially, busi­ness people who are ent­i­rely una­ware of vio­la­ting the law may still be tar­ge­ted for a tax inves­ti­ga­tion. Even when there’s no cri­mi­nal con­duct, admi­ni­s­t­ra­tive offen­ses can often lead to pain­ful fines. If tax obli­ga­ti­ons haven’t always been trea­ted with the grea­test care in the past, there’s still the pos­si­bi­lity – for now – of vol­un­ta­rily coming for­ward and qua­li­fying for amnesty. In all these cases, it’s essen­tial to act with cau­tion and expert advice.

We can assist you with every aspect, from validly coming for­ward to actual cri­mi­nal tax pro­cee­dings. Our tax lawy­ers have not only the necessary tax know­ledge, but the necessary know­ledge of cri­mi­nal law and cri­mi­nal pro­ce­dure. To keep pro­cee­dings on cri­mi­nal or admi­ni­s­t­ra­tive offen­ses from ever hap­pe­ning in the first place, we offer you all-inclu­sive pre­ven­tive con­sul­ting, and can point up poten­tial weak spots in your com­pany.

Our ser­vices at a glance

  • Appeal pro­cee­dings at tax offices
  • Acti­ons in tax court
  • Appeal pro­cee­dings and com­p­laints against denial of leave to appeal in Federal Tax Court
  • Con­sti­tu­tio­nal com­p­laints to the Federal Con­sti­tu­tio­nal Court
  • Vol­un­ta­rily coming for­ward
  • Rep­re­sen­ta­tion in cri­mi­nal and admi­ni­s­t­ra­tive tax pro­cee­dings
  • Pre­ven­tive con­sul­ting

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