Advice for voluntary disclosure

This also includes the analysis and resolution of conflict situations under tax law. In addition to the purchase of tax CDs by the tax authorities, increasing international reporting obligations have led to progressive transparency for taxpayers. The risk of discovering untaxed income is prompting more and more citizens to make a voluntary self-disclosure.

We have been offering comprehensive and solution-oriented advice on voluntary disclosures for many years. The comprehensive penalty-exempt effect of a voluntary disclosure requires a complete declaration of the tax facts and income of the past. In practice, the determination of this income is often a considerable challenge due to incomplete documents, distribution across several banks and other factual reasons. We support you with our experience and our international KPMG network. If necessary, we work together with the specialists of the local KPMG firms. This ensures absolute confidentiality and high quality advice.

Our interdisciplinary special knowledge in the interface area of tax procedural law, tax law and criminal tax law, embedded in our international network, offers the decisive added value for our clients.

• Comprehensive and solution-oriented in subsequent declarations and voluntary declarations
• in non-admission appeals and appeal proceedings before the Federal Fiscal Court (Bundesfinanzhof)
• through support and representation in tax investigation measures (search, seizure)
• in opposition and tax court proceedings
• in the actual mutual agreement
• in the preparation of guidelines/concepts for the avoidance of criminal tax law risks in the company
• in high-risk tax audits bordering on criminal proceedings

• Liability, enforcement proceedings or other tax law conflict situations of all kinds
• tax investigation measures (search, seizure)
• Examination and assessment of tax and criminal tax law problems
• defence against corporate fines for breach of supervisory duty