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Tax Law in Germany – Advice for Businesses

Tax law is not an end in itself – it is a strategic instrument. I advise companies, founders and shareholders on everything from tax structuring and business audits to criminal tax defence, all under one roof, in German, English, Polish and Russian.

Rechtsanwalt Steuerrecht Mannheim Unternehmen

Tax Structuring for Your Business

Businesses that only raise tax questions after receiving a notice have already missed the best opportunities. I advise proactively – on choosing the right corporate structure, optimising profit distributions, and ensuring business decisions are reflected correctly for tax purposes.

  • Choice of legal form: GmbH, UG, GbR or sole proprietorship – with a concrete comparison of tax consequences (corporate income tax, profit retention advantages, trade tax credit)
  • Holding structures: setting up investment companies for tax-efficient profit distributions and asset protection
  • Profit distribution and shareholder accounts: tax-efficient structuring of managing director remuneration, bonuses and dividends
  • Business tax returns: corporate tax, trade tax, VAT – filed accurately and on time

Restructuring Tax Law: The Tax Side of Corporate Reorganisations

Every corporate reorganisation has a tax dimension – and that dimension often determines whether the commercially intended outcome is actually achievable. Mergers, demergers, conversions and asset contributions are not purely corporate law matters. They are tax decisions that shape the entire transaction.

I handle the tax aspects of reorganisations under the German Transformation Tax Act (UmwStG) – in particular tax-neutral contributions under § 20 UmwStG, and the review of transformation processes for hidden profit distributions and exit taxation risks. My experience at Linklaters directly informs this advice.

Challenging Tax Assessments

A tax assessment is not a final ruling – it is an administrative act that can be wrong. And tax authority errors are more common than most people expect: incorrectly treated business expenses, unjustified estimates, missed deductions, or misapplied legal provisions. Accepting the assessment without challenge means paying the bill regardless.

The critical deadline: appeals must be filed within one month of the assessment being issued. Miss that window and the assessment becomes final and binding.

I review tax assessments for:

  • Arithmetical and legal errors made by the tax authority
  • Unrecognised or incorrectly valued business expenses and deductions
  • Unjustified estimates under § 162 AO (where accounts are deemed incomplete)
  • Procedural defects (failure to hear the taxpayer, insufficient reasoning)
  • Positions that conflict with Federal Tax Court (BFH) case law

Where an appeal has merit, I file it promptly, conduct the appeal proceedings, and if necessary pursue the case before the Tax Court. A well-founded appeal also suspends the payment obligation for disputed amounts.

Tax Audits: When the Tax Authority Comes Calling

A tax audit is not a routine administrative exercise – it is a high-stakes situation where businesses frequently feel pressured to disclose more than they are legally required to. The most common mistake: facing the auditor without legal representation.

I guide you through the entire audit process:

  • Preparation: reviewing audit-relevant documents, identifying risk areas, agreeing on a communication strategy
  • Audit accompaniment: managing communications with the auditor, containing the scope of the examination, resisting unlawful requests for information
  • Appeal proceedings: where the tax authority gets it wrong, I file an appeal and defend your position through to the Tax Court if needed

Early legal involvement is the most reliable way to ensure a tax audit does not escalate into a criminal tax investigation. 

Criminal Tax Law: Strategy and Defence

Criminal tax investigations under § 370 AO (tax evasion) often begin without warning – a tax audit, an anonymous tip, or a third-party information notice. At that point, having a lawyer who understands both tax law and criminal procedure is not optional.

I combine tax law expertise with criminal defence strategy:

  • Voluntary disclosure under § 371 AO: a properly executed voluntary disclosure can provide full exemption from criminal liability – but only if it is complete, timely, and precisely drafted. I advise on whether disclosure is the right course and handle the filing.
  • Defence in criminal proceedings: searches, seizures, police interviews – I coordinate the defence strategy from day one and ensure nothing you say is used against you.
  • Discontinuation of proceedings: in many cases, termination under § 153a StPO is achievable. I negotiate these outcomes actively.

Criminal tax law sits at the intersection of two disciplines. You need a lawyer who is genuinely fluent in both.

Tax Compliance: Prevention Costs Less Than Defence

As a certified Compliance Officer (CCO), I have a thorough understanding of what an effective tax compliance management system actually requires. Businesses that build tax compliance proactively do not just avoid penalties – they protect their directors from personal liability.

I help companies establish internal processes and controls that identify and document tax risks early. This is not box-ticking – it is the most effective safeguard against a tax audit that spirals out of control.

More on Compliance and corporate responsibilty →

International Tax Law

Cross-border business activity raises tax questions that domestic law alone cannot answer. I advise on:

  • Double taxation treaties (DTTs): which jurisdiction has the right to tax? How are dividends, interest and royalties treated?
  • Transfer pricing: intragroup transactions must be documented on arm's length terms – otherwise, additional tax assessments follow.
  • Withholding tax: refunds and exemptions for cross-border payment flows.
  • Entering the German market: tax structuring for foreign companies establishing operations in Germany.

I advise international clients in English, Polish and Russian – without language barriers, without information lost in translation.

Discuss Your Tax Matter

Whether structuring, an audit or a criminal tax matter – I will give you a direct assessment of how I can help.

Erstberatung buchen Kontakt aufnehmen

Häufige Fragen zum Steuerrecht (FAQ)

Während ein Steuerberater primär die laufende Buchhaltung und Steuererklärungen übernimmt, ist der Rechtsanwalt für Steuerrecht der Experte für strategische Steuergestaltung, die Umstrukturierung von Unternehmen (z.B. Holding-Strukturen) sowie die Vertretung bei Konflikten mit dem Finanzamt (Einspruch, Klage, Steuerstrafrecht).

Ja. Unser Kanzleistandort ist Mannheim, aber wir betreuen Mandanten in der gesamten Metropolregion Rhein-Neckar – insbesondere in Heidelberg, Ludwigshafen und Karlsruhe – sowie bundesweit und international vollständig digital.

Wenden Sie sich umgehend an uns, bevor Sie mit dem Prüfer inhaltlich sprechen. Wir verlegen die Prüfung auf Wunsch in unsere Kanzleiräume und begleiten Sie bei jedem Schritt, um unbegründete Hinzuschätzungen oder den Vorwurf der Steuerhinterziehung proaktiv abzuwehren.

Wir arbeiten mit absoluter Transparenz. Eine fundierte steuerrechtliche Erstberatung bieten wir in der Regel zu einem Festpreis ab 250 € zzgl. MwSt. an. So haben Sie von Anfang an Kostensicherheit.

Ja. Eine strafbefreiende Selbstanzeige nach § 371 AO muss zwingend fehlerfrei und vollständig sein, bevor das Finanzamt die Tat entdeckt. Wir prüfen Ihren Fall streng vertraulich und erarbeiten die rechtssichere Nacherklärung.