Stable DEFENcE – OUR Position
In an ideal world, taxpayers and revenue offices work together harmoniously, and tax assessments are always correct. For the real world, there is us.
As recognised experts in tax law, we handle unavoidable disputes with the tax authorities at eye level in order to best represent your interests.
We are as committed to entrepreneurs and shareholders as we are to companies – for example during a tax audit. As specialists in restructurings and transactions, we also aid buyers and sellers after M&A deals if there is a dispute about the impacts of a tax clause or other tax-related matters.
Our main concern is finding practical and economic solutions for your tax law concerns that are in line with your interests. We are happy to fight to the end if it is necessary to enforce your rights. But we also reach agreements with the tax authorities if a dispute is not the best course of action in your specific case.
You can rely on us in all phases of a tax dispute. We conduct all proceedings in close consultation with you and your tax advisor.
Disputed tax audits
Granted: Tax audits generally lead to a higher tax burden for the company under audit. This is not, however, always the case. Good arguments can often win over tax auditors to other legal opinions in tax law, especially if these lead to a result that is acceptable for both sides.
We will be happy to assist you during the tax audit and will use all our legal expertise to defend your rights. This external support is particularly important when the personal relationship between you and the auditor – as is often the case – is no longer based on cooperation, but only on confrontation. Under such circumstances, we can negotiate unencumbered as new interlocutors and reach an agreement for you that is in line with your interests.
In particularly complex tax issues, we are consulted by tax departments and tax advisors as external advisors in all tax law matters. We find creative new lines of argumentation by conducting a thorough legal analysis of controversial questions in written expert assessments. That way you can present the tax authorities with good arguments, even in difficult situations.
If the situation escalates: appeals procedures
Whether in a tax audit or in the regular assessment procedure, such as your tax assessment: mistakes do happen. The revenue authorities are no exception.
Do you have doubts about the legitimacy of your tax assessment? We will review the decision and help you to enforce your rights. The first step is to appeal your tax assessment. In addition, we will apply for a suspension of enforcement on your behalf, if desired. That way you do not have to pay the disputed tax until the revenue office has decided on your appeal against the tax assessment.
Lawsuits in tax court
If the revenue office does not agree to the desired opinion in the appeals procedure and your tax assessment remains unchanged, a lawsuit in tax court is usually unavoidable. Here, the legal argumentation in tax-related questions is even more important than during a tax audit or in appeals procedures. Every argumentation is based on thorough and careful processing of the facts, if necessary in cooperation with your tax consultant. Here, meticulous planning is the key to success. Even the smallest detail can be important and should be included in court proceedings. After all, facts that were not presented before the tax court cannot be used in the second instance – at the Federal Fiscal Court – and are therefore worthless.
Appeals to Germany’s Federal Fiscal Court (Bundesfinanzhof)
The Federal Fiscal Court (Bundesfinanzhof, BFH) in Munich is the highest finance court in Germany. As experienced attorneys-at-law in tax law, we join you in Bavaria and meticulously work through any unresolved complex tax issues – regardless of whether they have already been decided by the highest court or not.
Our comprehensive expertise allows us to act as external consultants to tax consultants and attorneys-at-law. Benefit from our wealth of experience in drafting revisions and complaints of disallowance of appeal before the Federal Fiscal Court.