Tax Law - Criminal Tax Law - White Collar Crime - Customs Crime - Criminal Customs Law

Deutsche Version

Tax law

The revenue authorities have an intimidating effect on the tax liable citizen. The organization of revenue authorities is overly complicated and gives the taxpayer the feeling of powerlessness and helplessness. In addition, the taxpayer is exposed to an unmanageable flood of statutory provisions. The fear is mostly unfounded. The law firm takes away your fear of the authorities and advises you regarding

  • Opposition proceedings, court actions and proceedings on appeal
  • Proceedings regarding investigations by the tax authorities
  • Matters relating to the law on liability and
  • Judicial execution matters.


Opposition proceedings, court actions and proceedings on appeal

The law firm explains to you how you can defend yourself against an incorrect tax bill and points out the possibilities of legal protection.

A distinction is made between judicial and extrajudicial legal remedies.

The extrajudicial legal remedy is established out against a tax bill. This serves the legal protection of the taxpayer. The appeal must be lodged within a time limit of one month after receipt of the tax bill.

Lodging the appeal does not grant a discharge from the obligation to pay the taxes requested in the tax bill. In order to achieve a delaying effect, the deferral of the execution of the tax bill must be applied for at the same time as lodging the appeal. The revenue authorities consent to the application for deferral of the execution if serious doubts exist regarding the correctness of the tax bill. If the revenue authorities refuse to defer the execution, an application for deferral of the execution may also be made to the Tax Court.

The taxpayer may file an objection to the dismissive decision by the tax office regarding the appeal against the tax bill within one month to the competent Tax Court. Failing this, the tax bill becomes definitive. The law firm prepares you for the hearing before the competent Tax Court and represents you in the court hearing based on which the judgement is given.

The taxpayer is entitled to appeal against the judgement of the Tax Court at the Federal Tax Court if the Tax Court has allowed the appeal.

If the competent Tax Court has not allowed the appeal against the judgement, the refusal to allow the appeal may be contested independently by the so-called appeal against denial of leave to appeal. This must be lodged at the court whose decision is supposed to be contested within one month after the serving of the judgement.


Proceedings regarding investigations by the tax authorities

Furthermore, the law firm supports you in collaboration with your tax consultants in proceedings regarding investigations by the tax authorities and considers the complex specifics of tax cases such as e.g. the problems of settlement prices and hidden profit distribution.

Caution is required if the revenue authorities announce an audit, for the tax auditor is obliged to inform the competent office of administrative fines and criminal penalties if sufficient actual indications of a criminal tax offence and accordingly a criminal act equivalent to a criminal tax offence ensue during a periodic tax examination.


Liability in tax law

If the tax debtor cannot and / or does not want to settle his debt, a claim may be made on other persons, e.g. the managing director of a private limited company or the partners of a partnership under the Civil Code. The purpose of the regulations of liability consists in safeguarding the enforcement of the individual tax relief claim by attaching the assets of a third party, occasionally also items. The law firm represents you in the defence of the liability claim.


Judicial execution matters

The law firm also advises you in judicial execution measures by the revenue authorities and points out the possibilities of legal protection, considers the prospects of success of the legal protection, in particular the formal and material preconditions of the judicial execution measures, if necessary in proceedings on appeal.


  Law Firm Jürgen R. Müller

Office Mainz
Fischergasse 5
55116 Mainz
Tel.+49 (0) 6131 - 69 60 99 0

Office Frankfurt a.M.
 Waidmannstraße 45
60596 Frankfurt a.M.
Tel.+49 (0) 69 - 69 59 719 88