Voluntary disclosure of tax evasion

Over the years, the powers of the tax authorities to investigate in Germany and abroad have grown steadily. Today, they can not only obtain information about foreign accounts by purchasing bank data. New agreements with numerous states such as Switzerland and Liechtenstein or, most recently, Turkey, also give the German tax authorities the possibility to specifically inquire about accounts abroad.

A voluntary disclosure is an opportunity to return to tax honesty. But the big problem is that the voluntary disclosure only saves from a penalty if the tax evasion has not yet been discovered.

Filing a voluntary disclosure correctly and in time is a particular challenge. This is especially true when it comes to gains from complex financial products, if there are different legal situations within the post-declaration period, or in the case of unclear / incomplete bank documents.

Risks in the event of failure to self-declare

The risks under criminal tax law of an omitted or incorrectly prepared voluntary disclosure have increased significantly in recent years. If the tax evasion amounts to millions, a sentence in prison without probation is now to be expected. At the same time, the legislator has tightened the requirements for the effectiveness of a voluntary disclosure several times. The voluntary declaration must be complete and correct right from the start. This requires the precise examination of all years to be included in the voluntary disclosure.

Competent and comprehensive advice on voluntary disclosure

Our lawyers and tax advisors combine tax law and criminal law expertise indispensable for finding a successful voluntary disclosure. This allows us to ensure that we also consider all non-tax criminal law aspects of a voluntary disclosure in every case. Long-standing, actively cultivated contacts with banks and colleagues abroad, cooperation with experienced tax advisers and auditors in the evaluation of the relevant tax documents and knowledge of the different practices of the various tax authorities enable us to react quickly and extremely competently.

In acute risk situations you can reach us any time, if necessary also on our emergency call number: +49 (0) 172 / 755 50 50.