Your Specialist Lawyer for Tax Law in Brandenburg an der Havel

Tax assessments become final if not challenged within the objection period. This is generally one month from notification (section 355 AO). The objection is informal but must reach the competent tax office in time and should be substantiated.

Missing the objection loses the chance to raise substantive objections – even if the assessment is obviously wrong. An application for reinstatement (section 110 AO) is possible but subject to strict requirements and risky in practice.

Alongside the objection, an application to suspend enforcement (section 361 AO) is often sensible. Otherwise the tax remains payable despite objection – with late payment surcharges and enforcement risk.

An external audit begins with the audit order. Responses here matter: audit period, focus areas and requests to change the auditor can significantly shape the process. Without strategy the audit becomes pure defence.

During the audit special duties to cooperate apply (sections 90, 200 AO) – but not unlimited disclosure. The limit is reached where the taxpayer would incriminate themselves. That is where tax criminal law begins and legal support is essential.

Solid tax compliance documentation reduces risk considerably. Those who control records, contracts, transfer pricing and file management create the basis to resist unjustified additions.

Managing directors of a GmbH are personally liable under section 69 AO for taxes not remitted by the company where gross negligence can be attributed to them. VAT, wage tax and tax duties in crisis are especially critical.

In crisis and insolvency liability changes further: which taxes must still be paid, which payments the tax office can challenge (section 130 InsO) and when insolvency filing duties apply should be professionally supported in good time.

Strategic recommendation: do not accept liability notices; challenge them in time. Fault must be proved concretely – the authority does not always succeed.

In objection proceedings the tax office reviews the assessment in full (section 367 AO). It may also amend to the taxpayer's detriment – but only after hearing (worsening prohibition). That is why the objection must be steered: not every conceivable point belongs in every objection.

A strong objection argues on two levels: legally (which norm, which case law) and factually (which evidence, which indicators). Working cleanly on both dimensions greatly increases the chance of an out-of-court solution.

Timing also counts: some assessments can only be managed through parallel applications (suspension, amendment under section 172 AO). Sequence decides.

If the objection fails, action before the tax court is possible – within one month of notification of the objection decision. Special procedural rules, evidence requirements and substantiation duties apply.

Strategic file management from the start matters: arguments and evidence should be documented so the court can follow the case clearly. Late evidence is only admitted to a limited extent (section 79b FGO).

Appeal to the Federal Fiscal Court is possible where fundamental legal questions are at stake. Form, deadline and reasoning requirements are especially strict.

An effective voluntary disclosure under section 371 AO can grant immunity from punishment – but only if complete, timely and correct. Partial or staged disclosures usually fail. Formulating disclosure without professional support risks achieving the opposite: clean evidence against yourself.

For amounts over EUR 25,000 per offence immunity is tied to a penalty surcharge (section 398a AO). Above certain thresholds disclosure is excluded altogether. Precise prior review is essential – as is timing coordination with tax audit and any investigation.

In group structures, changing perpetrators or cross-border matters the disclosure must be constructed with particular care.