Self-accusation in tax evasion

With a voluntary report by a specialized lawyer, the serious criminal consequences of tax evasion can be avoided, and impunity can be achieved.

With a self-accusation, the information that was incorrectly made or omitted in the tax return is corrected. Due to the effective voluntary disclosure, there is a personal reason for cancellation. A voluntary self-accusation can be legally established by a specialist lawyer in tax law and impunity can be achieved.

In order to obtain impunity, the self-accusation must contain the following minimum information:

• Every single tax offense of a tax type …
• … over the past ten years
• All non-statute-barred tax crimesd tax crimes

If one of the minimum conditions is not met, the self-accusation is invalid. Impunity can no longer be achieved. Regarding the type of tax and the period, the self-accusation must contain all omitted and incorrect information in an unequivocal and complete manner and include any statute of limitations related to tax. A partial self-accusation is ineffective. A legally secure self-accusation by a lawyer who specializes in tax law will achieve the goal of impunity.

The self-accusation must be sent to the responsible tax office. A voluntary report to the police or the public prosecutor does not meet this requirement, so that impunity cannot be obtained. Because of the multifaceted responsibilities of the tax offices, a thorough examination is necessary since a self-accusation at the competent tax office is also ineffective.

A self-accusation is no longer possible if tax evasion has already been discovered as a criminal offense. If an ineffective self-accusation is created, the tax authorities assume that the declaration is ineffective and pursue tax evasion. Then there is no way to get impunity.

We check the tax situation with a specialist lawyer to assess whether there is any tax evasion at all. We will tell you what the tax damage is and how much tax you must pay.

In addition to the evaded taxes, interest must also be paid later. The evasion interest amounts to 6% per year and is payable from the sending of the tax assessment notice for which the taxes were evaded.