Voluntary disclosure leading to immunity in cases of tax evasion is a complex process. Our experienced lawyers and tax advisors can prepare an effective voluntary declaration on your behalf and discreetly advise you during each necessary step along the way. It is possible for those who have evaded taxes and reported themselves to go unpunished. However, if mistakes are made with the voluntary declaration, one may nevertheless be faced with criminal prosecution and have to pay a financial penalty in addition to tax arrears and interest for tax evasion. In severe cases of tax evasion, it is even possible for custodial sentences to come into question. A lawyer ought to be consulted in all cases.
Tightening of the rules for voluntary disclosure leading to immunity from 01.01.2015
Information on the tightening of regulations for voluntary disclosure can be found here.
Completeness of voluntary disclosure
Our qualified lawyers and tax advisors provide you with a precise overview of your situation. In particular, we advise you on the extent to which there is a duty of disclosure vis-à-vis the authorities. If requested, we can assume responsibility for procuring the required banking documentation in the case of foreign accounts. Due to the tightening of the rules for voluntary disclosure, we strongly advise against submitting a voluntary declaration with the aid of templates or model letters without consulting with a lawyer. If a voluntary declaration does not encompass all of the circumstances that are relevant from a tax perspective, this may jeopardise its effectiveness.
Voluntary disclosure following detection of an offence
A voluntary declaration can only be effective if the criminal offence has not yet been discovered by the tax authorities. Our experienced lawyers and tax advisors at GRP Rainer will provide you with comprehensive advice regarding whether a voluntary declaration is necessary in your case in order to avoid the risk of criminal prosecution. It is absolutely essential to take swift action in these kinds of cases. If the criminal offence has already been detected, then a voluntary declaration is ineffective. That being said, it is still possible for voluntary disclosure to lead to immunity while preliminary tax investigations are underway. Our lawyers will first of all examine whether voluntary disclosure remains possible in your case. In the event that a voluntary declaration is ruled out because the offence has already been discovered, a lawyer will assume responsibility for representing you before the authorities.
Statute of limitations
The statutory limitation period depends on the individual case. It is important to note here that the determination of the deadline is not consistent for all taxes and is also dependant on the extent to which taxes have been evaded.
Timely payment of tax arrears
The evaded taxes must subsequently be paid in due time, otherwise the voluntary declaration becomes ineffective.
Voluntary disclosure and inheritance
In cases involving illicit earnings in an estate, the heirs should seek comprehensive advice. Where foreign accounts have been passed on by way of succession, we shall examine whether the heir is at risk of criminal prosecution.
In addition to providing advice on complex aspects of tax law and criminal tax law, our lawyers will clarify whether it is possible that other criminal offences have been committed. Moreover, we shall support you in the event that you are to be faced with disciplinary proceedings or proceedings concerning professional misconduct.