Services
We will advise you in all tax matters, except in the law regarding fiscal offenses.
Our service is mainly focused on:
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Taxation of domestic and international operating enterprises
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We mainly advise small and medium sized enterprises which are operating domestically and/or cross border in respect of
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the compliance (current bookkeeping, preparing the annual financial statement and filing tax returns),
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the reorganisation, adjustment or expansion of the business
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filing appeals against the tax office or filing claims in front of fiscal courts
Taxation of individuals
We advise individuals in respect of income tax, inheritance tax and real estate tax.
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Restructerings
Enterprises as well as individuals are living in an environment which is steadily changing. An international focus becomes more and more important. In order to keep competitive or to avoid risks or to arrange the own succession, it is often required to perform business or private reorganisations, sometimes even cross-border.
We will assist you in optimizing the tax burden due to reorganisations and provide you with the information required for your decisions.
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Tax audits
By way of tax audits, the fiscal office checks whether specific facts and circumstances were declared and taxed properly. It occurs very often that the findings of the fiscal office deviate from what the taxpayer declared, which results in a higher tax burden and additional interest payments.
We check whether the findings of a tax auditor are consistent with the actual tax law, write corresponding statements and assist the taxpayer in the final audit conference in order to reduce the tax burden.
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Opinions / Peer Review
Performing business operations or changes in the private area have often consequences concerning taxation and need to be officially declared.
We analyse the facts and circumstances, establish the legal consequences and write a short report/opinion.
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Furthermore, I offer colleagues to perform a sort of peer review in difficult cases like reorganisations, tax audits or claims. This four-eyes-principle guarantees that the argument found by the colleague will still prove right when looked at from different angles. My longterm working in tax technical departments enables me to look through different perspectives.
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Filing appeals and claims
If the actual tax assessment differs from the filed tax return or if the tax auditor is not willing to accept the taxpayer´s legal opinion in taxing a specific facts and circumstances, it is required to appeal against the tax assessment or to file a claim in front of the fiscal court.
After checking the chances of succes of filing appeals or claims, we will write the appeal or claim and represent the taxpayer in front of the tax office or fiscal court (Country Fiscal Court, Federal Fiscal Court, European Court of Justice).
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Previous claims won
ECJ decision of 16 July 2015 in the case C-108/14 - Larentia+Minerva
as well as the follow-up decision of
Federal Fiscal Court of 1 June 2016 in XI R 17/11
The claims dealt with the input tax relief of holdings as well as the ability of partnerships being part of a fiscal unity for VAT purposes.
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European Law
As soon as domestic enterprises are operating abroad in Europe or enterprises resident in the EU are performing business in Germany, the German tax law is no longer the sole basis for their taxation. The European freedoms as well as a diversity of European Directives of the European Council have to be considered for a proper and non-discriminatory taxation. This often results in a tax relief.
Due to my Ph.D thesis, which focussed on the impact of the European Law on German Tax Law, I dispose of a wide knowledge in European tax matters.
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Lectures / Publications
Lectures
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Sometimes, clients and colleagues want to inform their employees or clients about specific topics in tax law.
I prepare such tailor-made trainings and give the lectures. For example the lecture on the topic: "Einfluss des Europarechts auf das nationale Steuerrecht" of 16 January 2017 before the working team of tax advisors in Lüneburg. Please download here >
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Publications
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You want to promote an opinion concerning a specific topic in the technical literature, but you cannot publicate by yourself as you are prejudiced?
Please give me a note. In case of an interesting topic, I will do the research on myself and write such an article.
Please see the list of my publications under the profile.
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This is only a non-disclosed list of our main services. Apart from this, we deal with a lot of other topics concerning tax law. Please contact us, if your topic is not mentioned above.
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