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Avoiding Compliance Risks for International Managers

Deutsche Version Ecovis advises legal representatives, board members or company managers on how to meet compliance regulations in China. Every limited liability company registered in China must have a legal representative who represents the company in the exercise of its...

Another tax haven leaks – Leak at Cayman National Bank

Deutsche Version While it had been very quiet for a long time to uncover possible tax savings models in former tax havens, this week the bad news for investors in these tax havens is piling up. According to a report...

Purchase of new tax data – this time from the tax haven Belize

Deutsche Version Belize, located in the southeast of the Yucatán Peninsula and popular with divers for its many coral reefs, has been considered a very discreet tax haven. Now, however, tax investigators from NRW are diving into a sea of...

Liability and criminal tax proceedings against managing directors, straw man managing directors and factual managing directors of a GmbH

Deutsche Version Again and again, we have to defend cases in which the question has to be clarified who is responsible under tax and criminal tax law for tax evasion acts committed by a GmbH. This question becomes particularly important...

The Federal Supreme Court demands a more restrained handling of the „combined fine and imprisonment“ (BGH, judgment of 19 March 2019 – 1 StR 367/18).

Deutsche Version The Federal Supreme Court has reversed and referred back to the appeal of the public prosecutor's office a judgment for tax evasion amounting to millions as possibly too lenient. To the background Now that the Federal Court of...

The tax administration is arming itself in the fight against VAT fraud

Deutsche Version After the EU member states lose up to 60 billion euros each year through VAT fraud, the EU Commission recently presented a new countermeasure. It is an analysis tool that gives tax administrations quick and easy access to...

Panama: A Former Tax Haven

Spanish Version On March 13, 2019, after intense analysis and dialogue, the finance ministers from the Europe- an Union removed Panama from the list of “tax haven” countries. This means that Panama is no longer categorized under the list of...

Germany is putting pressure on dubious tax arrangements

Deutsche Version In line with the EU directive on the obligation to report certain forms of fiscal cross-border transaction, Germany is also considering imposing such an obligation for purely domestic tax arrangements. On 25 June 2018, the EU Directive 2018/822...

EU Financial Protection Strengthening Act – Criminal law amendments to protect the financial interests of the European Union

Deutsche Version On 19 December 2018, the Federal Government published a draft law on the protection of the financial interests of the European Union. This draft law serves to implement the European Directive 2017/1371 of 5 July 2017, which may...

Own fault yardstick for determining default surcharges

Deutsche Version In the hearing of 12.12.2018 - B 12 R 15/18 R - the Federal Social Court reversed the judgment of the North Rhine Westphalia State Social Court of 30.08.2014 - L 8 R 822/14 - on the appeal...

Statute of limitations after voluntary declaration

Deutsche Version The purchase of tax CDs by the tax authorities for the uncovering of tax evasions seems to fall somewhat into oblivion at present. As however from the uncovered old cases shows up, concerning can hope in practice on...

Typical practical pitfalls: Criminal law risk in contractual arrangements

Deutsche Version Employers regularly stumble across the example case described here. In the following, we will show what the risks are and what penalties can be imposed. Case study: Temporary assignment of employees Contractor B, located in the border area...

Annual tax evasion in Europe estimated at possibly 825 billion euro

Deutsche Version The Director of Tax Research LLP and Professor of International Political Economy Practice at the University of London, Mr Richard Murphy, published a report in January 2019  according to which the tax loss from non-payment of taxes within...

Reasons for mitigating penalties in the event of the perpetrator and beneficiary of a tax offence falling apart

Deutsche Version In criminal proceedings for accusations of tax evasion, the amount of the reduced taxes has a decisive effect on the sentencing. The statutory requirement of § 370 (3) no. 1 AO, the so-called "large scale", is of particular...

The amount of the fee is an important indication of self-employment

Deutsche Version The Federal Social Court (BSG) has decided in a trend-setting judgement (of 31.03.2017, Az. B 12 R 7/15 R) that an agreed fee, which lies clearly over the remuneration of a comparable employee liable for social security contributions,...

Prohibition of compensation in criminal turnover tax law – Basic ruling of the BGH of 13 September 2018 – 1 StR 642/17

Deutsche Version The Federal Court of Justice has decided, contrary to its established case-law, that input taxes must be taken into account when calculating the tax reduction and thus at the level of the facts, insofar as there is an...

No waiver of evasion interest by the tax office – not even in the case of an actual agreement

Deutsche Version The FG Rhineland-Palatinate decided with judgement of 12.04.2018 (6 K 2254/17) that evasion interest cannot be subject of an actual communication. It was indisputable between the plaintiff and the tax office that he had evaded taxes. The exact...

Commercial Unreliability because of tax and contribution arrears as well as issuing an order of punishment

Deutsche Version At the same time, the Administrative Court of Munich dealt with the question of commercial unreliability. 1. with resolution of 05.10.2018 in the procedure Az. 22 ZB 18.841 the request for permission of the appeal was rejected by...

Faster in the money laundering suspicion visor: Higher Regional Court Frankfurt am Main takes bank coworker with the indication of suspicion more strongly into the obligation with the delivery of reports

Deutsche Version Reports from clients who are accused of prematurely criminal money laundering (§ 261 StGB) are increasing. This applies in particular to those clients who - mostly due to their business activities - make higher or regular cash deposits,...

Penalties for tax evasion "small extent" – it can’t be more sweeping

Deutsche Version We are often asked by our clients how much penalty they should expect for the accusation of tax evasion. For us, this is an absolutely understandable question, since everyone who is confronted with a criminal charge not only...