Tax Lawyers in Germany

Legal Solutions Made in Germany

in Germany

Legal Solutions Made in Germany

As an internationally active full-service law firm, German tax law frequently overlaps with our dealings in other legal areas – both for our business clients and private clients. Therefore, we offer our clients comprehensive consulting services in German, European and international tax law. Our legal teams collaborate closely to achieve the optimum tax law result for you and your company. Learn more about us and our services on this page. If you have any questions or a specific tax law issue, you can contact us at any time using our details below this page.

Our approach: Top expertise and Full Service

Schlun & Elseven Rechtsanwälte provides full-service legal support for both private and business clients in Germany and further afield. Corporate clients can consolidate all their legal services under our roof and, in turn, this enables them to operate in a cost-effective and time-saving manner. The extensive collaboration between our specialists ensures that all legal requirements are considered, and future costly legal disputes are avoided. For businesses, this means that they can be assured that we will not look at the company as a balance sheet but instead will take a comprehensive view of their characteristics, goals and structures.

In practice, our team considers the tax law implications when advising our clients in complex transactions such as M&As, corporate restructuring, investments and in business succession planning. With our guidance, companies can achieve the most tax-efficient structure when embarking on a new project. Our lawyers advise start-up companies, entrepreneurs, established enterprises in Germany, investors and others.

For private clients, we provide comprehensive guidance concerning German tax implications in matters of inheritance and succession, investment and in family law issues. Our defence lawyers are ready to represent you in cases of alleged tax evasion.

Corporate Tax Law Services

For our corporate clients, Schlun & Elseven Rechtsanwälte offers comprehensive service in German tax law Germany. Our firm will analyse your company carefully and consult with you in order to provide tax law solutions tailor-made for your company’s requirements. Availing of our firm’s full-service approach ensures that your company benefits in a cost-effective and time-efficient manner. Our team advises companies on their tax requirements during corporate establishment in Germany. This service is available for all types of companies whether they are start-up companies, German subsidiaries or companies which are undergoing a change in ownership.

Amongst our services we provide our clients with guidance as to legal tax optimisation and tax reduction. We consider the necessities under German law and in accordance with your legal corporate compliance requirements we provide clear guidance as to where changes can be made, to your benefit.

Criminal Tax Law: Defence Services

The field of criminal tax law is a matter which requires professional legal counsel. A conviction of tax evasion or other tax criminal offences can lead to severe consequences in the shape of fines and prison sentences. The exact sanction faced will depend on the facts of the matter. However, even the mere prospect of an accusation of tax evasion can be distressing for private individuals. Knowing how to respond is vital in these cases. If you find yourself in a situation where you have come under suspicion of tax evasion, you may face the prospect of a house search or office search. Once again, this is a distressing process as this action is an infringement on your rights unless carried out correctly.

Our lawyers will provide you with in-court representation if required. Where possible, we will aim to resolve matters outside of court due to the financial and time costs involved. However, it is sometimes not possible to resolve such matters outside of court. For in-court cases, we will work together to create a suitable strategy and seek to achieve a successful outcome in your case.

Customs Law in Germany

At Schlun & Elseven Rechtsanwälte, our German custom lawyers will support you in appeals of decisions made by German customs officials. Our lawyers will examine the likelihood of a successful claim against customs, assist you in filing formal objections against the customs authorities, with due consideration to the deadlines and formalities involved, carefully prepare for the examination of the appeal, including preparing for the opponent’s arguments and represent you in court.

Appealing against customs decisions following consulting with a German customs lawyer is often advisable, as customs officials can make mistakes with the classification of goods and the setting of customs duties. Should the application of the request be correct, customs will conduct a comprehensive review of their decision. A successful decision at this level can prevent costly legal disputes in the German courts.

Our lawyers advise on cases concerning alleged customs criminal offences, smuggling and border seizures.

Inheritance Tax Law Advice in Germany

At Schlun & Elseven Rechtsanwälte, our team provides clear advice and assistance regarding German inheritance tax. Such support is particularly useful for heirs based abroad, testators preparing their wills and those seeking to discover more information about German inheritance tax. German inheritance tax rates range from 7 % to 50 %, and this rate of tax depends on a variety of factors including the relationship of the heir to the testator. Inheritance tax-free exemptions are in place for the children and spouse of the testator. Such tax-free exemptions will range from EUR 20,000 to EUR 500,000, and how they are decided upon is again based on the relationship between the deceased and the heir, among other factors.

Our team will advise you regarding when and how German inheritance tax law applies to those with assets in different countries, how to file a German inheritance tax return (Erbschaftsteuererklärung) and more.

Pre-trial Detention in Tax Fraud Cases

Pre-trial detention can be allowed for under certain circumstances which are listed under § 112 StPO (German Criminal Procedure Code). Such circumstances include the following:

  • If there is a danger the suspect will flee,
  • There is a possibility that the suspect will suppress evidence,
  • There is a likelihood that the suspect will reoffend.

A pre-trial detention for tax fraud has a huge impact on a person’s business and personal life and therefore should only be used in limited circumstances. Furthermore, it should only be used in a legally compliant manner. If you find yourself in a situation where a pre-trial detention is being sought in your tax fraud case, then it is important to receive legal guidance. Such a move can catch people unawares and leave them not knowing how they should respond.

By working with our team of tax lawyers, we can seek legal remedies to remove the pre-trial detention, consult with you regarding strategy for the criminal law case, ensure that your rights are respected during the pre-trail detention, and represent you in the criminal law case.

Tax Investigations: Legal Advice

An audit by tax investigators, in the form of a search of premises, can be of significant concern for businesses. It is not unusual to feel overwhelmed or anxious by the prospect of an investigation, even in cases where you believe everything should be in order. It is not unusual for such tax audits to arise due to mistakes made by the tax authorities or through irregularities in their systems. Regardless of how the tax audit arises, it is important to remain calm. Do not provide any facts at this point and instead make sure to contact a tax lawyer immediately.

At Schlun & Elseven Rechtsanwälte, our lawyers can be contacted before, during or after the tax investigation and search of premises. If you are aware that a tax investigation will be occurring in the near future, our lawyers will prepare you for how to act during the search. It is important to remember that the investigating authorities do not have free rein as to how they act while conducting the search. Make sure to record how they behave and what they have interacted with during the search.

Following an investigation, our lawyers will advise you regarding any follow-up actions you can take in response to the investigation.

Tax Litigation and Legal Disputes

Tax disputes arise where the taxpayer and the tax authorities disagree over the self-assessed submission made by the taxpayer. It is not unusual for the tax authorities to make mistakes, but they can still lead to tax disputes and litigation. Negotiations between the tax authorities and the taxpayer can be successful, but this is best achieved by having a tax lawyer in your corner. At Schlun & Elseven Rechtsanwälte, our lawyers advise on legal cases relating to the following disputes:

  • Late payments,
  • Withholding tax payments,
  • False documentation,
  • False returns,
  • Dispute arising during the tax audit,
  • Tax evasion.

At Schlun & Elseven, our experienced tax lawyer will carefully prepare your case and ensure that it does not suffer from common mistakes and other pitfalls. Our lawyers provide ongoing legal advice regarding how best to avoid costly tax litigation and other disputes.

Voluntary Self-Disclosures in German Tax Law

One option available to mitigate the impact of an accusation of tax evasion is voluntary self-disclosure under § 371 AO. This step is available in certain situations and should be carefully considered. An exemption from punishment or criminal conviction occurs when the party:

  • files the voluntary disclosure on time,
  • following this step, they then declare their entire income in full, and
  • resolves the remaining tax liability as well as any related interest payments.

Such a step can prevent legal action from being brought to trial. However, timelines and many other variables play a role as to when it is best to pursue this option. If the voluntary self-disclosure is made under the wrong circumstances, it can cause more legal difficulties than it will solve. Therefore, it is advisable to consult with our legal p