Tax Evasion: Immunity Through Voluntary Disclosure
16. September 2025
In our blog, we inform about current topics in the field of law.
Voluntary disclosure enables return to tax compliance Voluntary disclosure for tax evasion can protect against penalties and pave the way back to tax compliance.
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Claim to a defect-free purchased item We encounter sales law almost every day, from the simple purchase of a bread roll at the bakery
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Profits from trading cryptocurrencies are subject to tax In its judgment of January 22, 2025, the Nuremberg Fiscal Court made an important decision regarding
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Effectively utilize structuring options Anyone wishing to transfer assets to relatives during their lifetime should take gift tax into account. To reduce the tax
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Legal options for taxpayers A tax audit or external audit is not only time-consuming for companies and self-employed individuals. If there are unclear or
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Decision of the Administrative Court of Baden-Württemberg – Ref. 2 S 1297/24 One advantage of the GmbH is limited liability. However, this may be
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Lack of distinctiveness: Color mark must be deleted In its decision of March 11, 2025, the Federal Patent Court confirmed the deletion of the shapeless
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Default on repayment and interest payment Investors in the ProReal Deutschland 7 bond must once again brace themselves for bad news, as the repayment of
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Introduction to Prepayment Penalties The prepayment penalty is a fee charged by the bank when a borrower repays their loan in full before the end
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Federal Court of Justice on the Limitation Period of Compulsory Portion Claims – Judgment of March 12, 2025, Case No. IV ZR 88/24 With its
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Introduction International inheritance law governs how estates with a foreign connection are to be handled legally. Although inheritance law in Germany is anchored in the
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Introduction to separation of property Separation of property is a matrimonial property regime that spouses can individually agree upon by means of a marriage contract.
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Introduction to International Marriage Law International marriage law regulates which rules and laws apply to marriages and divorces with a foreign element. As soon as
...Decision of the Higher Regional Court of Frankfurt: No European Certificate of Succession in Case of Disputed Objections, Also in Appeal Proceedings The Higher Regional
...Input tax deduction when founding a GmbH – Legal classification and current developments The formation of a limited liability company (GmbH) remains a popular choice
...Claim to Free Provision of Work Tools by the Principal – New Developments in Commercial Agency Law Following the Federal Court of Justice Decision In
...Roof Renovation: Scope, Legal Significance, and Current Developments The question of what is to be understood legally as a “roof renovation” is a regular concern
...Gift tax classification of donations from the biological but not legal father With its judgment of 27 November 2016 (Ref.: 1 K 1507/16), the Fiscal
...Framework conditions for revoking a gift due to gross ingratitude – Insights into the case law of the Federal Court of Justice In the context
...Challenging a Gift Due to Gross Ingratitude: Requirements for the Donor’s Burden of Proof Background and Significance of Challenging Gifts The challenge of a gift
...The Legal Relevance of Formally Valid Gift Promises Intangible and tangible transfers in the form of gifts play a significant role both in family and
...Overall assessment in the case of revocation of a gift due to gross ingratitude In the context of gifts, motives, personal relationships, and the trust
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Introduction to Protection Against Dismissal Protection against dismissal for a managing director of a GmbH is a complex issue that holds significant importance for both
...Spousal support due to age: No requirement for incapacity to work to occur during the marriage On December 13, 2023, the Higher Regional Court (OLG)
...Entitlement to care maintenance for an adult child with intellectual disability – significance and current legal situation On November 16, 2023, the Higher Regional Court
...Decision of the European Court of Justice on the Italian Value Added Tax Amnesty On July 17, 2008, the European Court of Justice (ECJ) delivered
...Child maintenance in the true shared custody model: Options available to the custodial parent regarding enforcement The shared custody model, in which a child is
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Challenging Discharge Resolutions in Case of Incorrect Information – Requirements for Relevance The question of contesting discharge resolutions of a company’s management continues to gain
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End of a Fixed-Term Employment Relationship Despite Works Council Election The question of whether the election of an employee to the works council has an
...Entitlement to reimbursement of unlawful bank fees – limitation periods and legal framework With its judgment of May 21, 2024 (Ref.: XI ZR 45/24), the
...Missing anonymization of court decisions in a state legal database: Liability risks according to the Hamburg Regional Court In its judgment of June 16, 2025
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Formation of valuation units in energy trading – Developments and legal framework conditions In the field of energy trading, complex contractual structures and financial hedging
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