Tax Lawyers in Germany

As a full-service law firm, we advise private individuals and companies worldwide. Thanks to our multidisciplinary approach, we can offer our clients comprehensive legal services from a single source. An approach that guarantees considerable time and cost savings in addition to high-quality expertise. The close cooperation between our specialists ensures that all legal requirements are always met and that the relevant proceedings run smoothly and without unnecessary delays. With our customised legal solutions, we ensure that your individual interests and objectives are considered. Whether your matter involves complex transactions such as mergers and acquisitions, corporate reorganisations, investments or succession planning, our legal team always considers all relevant tax implications. Our lawyers continuously support you in optimising your company’s tax structure so that you are always legally secure – especially if you are planning a new project. Our clients include start-ups, investors, and established companies.

We offer private clients comprehensive advice on the tax implications of inheritance and succession matters, investments, and all family law issues. Our German criminal defense lawyers also assist you in cases of suspected tax evasion to achieve the best possible result for you.

As a full-service law firm, we offer companies skilled and committed support in German tax law. Our legal services include efficient tax planning and tax optimisation. Our German tax lawyers examine your tax situation with due diligence and then, in cooperation with you, develop customised solutions that take your needs and objectives into account.

We also specialise in corporate restructuring. Following a thorough tax analysis of your company, we provide clear recommendations as to where changes can be made to your advantage – always following legal requirements. Of course, we also support our clients in tax disputes and tax compliance issues.

Our team advises on tax and formal requirements for those considering setting up a company in Germany. This service is available for all types of companies, whether start-ups, German subsidiaries, or companies undergoing ownership changes.

German criminal tax law is one of the areas of law that generally requires professional legal assistance. A conviction for a criminal offence such as tax evasion can have severe consequences in Germany through fines and prison sentences. However, the exact sanctions depend on the circumstances of the individual case.

Even the mere prospect of being accused of tax evasion can be very stressful for private individuals. In such cases, it is crucial to behave correctly so as not to jeopardise your legal position. Anyone suspected of tax evasion in Germany must generally expect a house search or a search of their business premises. This is a process that regularly causes concern among those affected. Such a measure represents a considerable infringement on your fundamental rights, so it must always be carried out correctly to preserve its legality.

Where possible, our German tax lawyers will aim to resolve matters outside of court due to the financial and time costs involved. However, if an in-court resolution of your case cannot be avoided, our lawyers will work with you to develop a suitable strategy to assert your rights and interests in court in the best possible way.

Our German customs lawyers support you in appeals against decisions made by the German customs authorities. We examine the prospects of success of an appeal against the customs authorities and assist you in filing a formal objection against the customs decision – considering the deadlines and formalities involved. We will carefully prepare you for the examination of the objection, including the arguments of the opposing party, and represent you in court.

Errors in the categorisation of goods and the determination of customs duties are not uncommon in Germany. If you suspect a mistake, it is advisable to consult an experienced German customs lawyer and, if necessary, lodge an appeal against the customs assessment. If the application is correct, German customs will conduct a comprehensive review of its decision. A successful decision at this level can prevent costly legal disputes in the German courts.

We also offer legal assistance in cases of suspected customs offences, smuggling and border seizures, with the aim of obtaining a discontinuation of the proceedings.

The Schlun & Elseven Rechtsanwälte team offers comprehensive advice on German inheritance and gift tax. This applies, in particular, to heirs abroad, testators preparing their wills and those who want to learn more about German inheritance tax. Of particular relevance here are the options for tax exemption and other concessions, the expected amount of tax due and the associated tax rate in Germany. The latter depends on several factors, including the heir’s relationship to the deceased. Spouses of the deceased and their children belong to the group of people for whom inheritance tax allowances apply. These allowances are between 20,000 euros and 500,000 euros. This also applies to gifts.

To provide our clients with the clarity they need, the German law firm Schlun & Elseven Rechtsanwälte offers legal assistance in German inheritance, gift, and tax law matters. Our clients also include people who have their place of residence or their assets abroad. Regardless of whether it is a national or cross-border case, we will advise you on the transfer of real estate and companies, the applicable tax-free allowances, and the corresponding tax return in Germany.

Pre-trial detention can be ordered under certain circumstances, which are listed in Section 112 of the German Criminal Procedure Code, StPO. These include, among others

• existing risk that the suspect will flee,
• the possibility that the suspect will suppress evidence,
• existing probability that the suspect will reoffend.

Pre-trial detention for tax fraud in Germany has a far-reaching impact on the business and private life of the person concerned and should, therefore, only be imposed as a last resort in certain circumstances. If you find yourself in a situation where pre-trial detention is requested due to a tax fraud case, it is crucial that you seek legal advice immediately. Such a measure often catches those affected unprepared and presents them with considerable questions and challenges.

As your defense lawyers, we will develop a strategy tailored precisely to your case and file an appropriate appeal to have the pre-trial detention lifted. We ensure that your rights are always safeguarded during pre-trial detention. Our German criminal defense lawyers work closely with our tax law practice group and experienced tax advisors to ensure high-quality expertise.

An audit by tax investigators, in the form of a search of business premises, can be a significant problem for companies. It is not uncommon to feel overwhelmed or anxious by the prospect of such an investigation, even if you believe you have done nothing wrong. Such tax audits can be due to errors made by the tax authorities or through irregularities in their systems. Regardless of how the tax audit arises, it is essential that you remain calm. Do not make any statements at this stage; instead, contact our German tax lawyers as soon as possible.

Whether during or after the tax investigation or house search, the lawyers at Schlun & Elseven Rechtsanwälte are always on your side. If you suspect that a tax investigation will occur soon, our lawyers will prepare you for how you should behave during the search. Remember that the investigating authorities do not have free rein as to how they act will conducting such a measure. Make sure to record exactly how the investigators behave and what they interacted with during the search.

Following an investigation, our lawyers will advise you on possible countermeasures that you can take in response to the investigation.

In Germany, tax disputes arise as soon as the taxpayer and the tax office disagree on the self-assessment submitted by the taxpayer. It is not uncommon for tax authorities to make mistakes, but they can still lead to legal disputes and litigation. However, timely negotiations between the tax office and the taxpayer can also be successful, which is why the legal advice of an experienced German tax lawyer is always recommended.

At Schlun & Elseven Rechtsanwälte, our lawyers advise on legal cases relating to the following disputes:

• Late payments,
• withholding tax payments,
• false documentation,
• false returns,
• disputes during tax audits,
• tax evasion.

Our German tax lawyers will carefully prepare your case and ensure that it does not suffer from common mistakes and other pitfalls. We provide ongoing legal advice regarding how best to avoid costly tax litigation and other disputes.

One option to mitigate the consequences of an accusation of tax evasion is to make a voluntary self-disclosure following Section 371 of the German Fiscal Code (AO). This step is available in certain situations and should be carefully considered. An exemption from punishment or a criminal conviction occurs if the person concerned

• submits the voluntary declaration on time,
• fully declares all income after this step and
• settles the remaining tax debt and the associated interest payments.

By taking such action, you can prevent criminal tax proceedings from occurring. However, deadlines, timelines, and many other variables play a role in deciding when it is best to utilise this option. However, if voluntary self-disclosure is made under the wrong circumstances, it can cause more legal difficulties than it solves. Therefore, consulting with a legal professional before taking this step is highly advisable.