Voluntary disclosure of tax evasion

After tax evasion, it is generally possible to subsequently obtain immunity from prosecution or to create an obstacle to proceedings by correcting the incorrect information. For this purpose, the German Fiscal Code contains the Institute of Self-Disclosure, which is regulated therein in § 371 and § 398a. The effectiveness requirements for a voluntary declaration have been considerably increased by numerous reforms in recent years. We assist – usually together with tax advisors – in the preparation of voluntary disclosures. Furthermore, we also defend clients in preliminary proceedings on suspicion of tax evasion following allegedly ineffective voluntary disclosures.