Germany
Maximilianstr. 280539 München
Germany+49 89 4444 373-20
Kanzlei Verbracken & Partner
Tax claims & tax criminal law
Tax type, timing and the personal legal basis determine the starting point. A careful schedule clarifies your options.
Assessment, liability notice or estimate?
Your own tax debt differs from liability for company taxes. Estimated assessments also require review and, where appropriate, complete returns. Collect notices, appeal deadlines and enforcement measures in one overview.
Old liabilities and new taxes
Insolvency does not generally release future tax obligations. Claims arising before and after opening, refunds and security need separate classification. A final tax-crime conviction may make the German exception in section 302 InsO relevant.
International cases
Where several tax jurisdictions are involved, we identify authorities, periods, currencies and legal bases. Moving your centre of interests does not automatically remove old claims or all tax connections to the former country. Insolvency effects and tax duties are coordinated with the relevant professionals.
§ 370 AO and discharge
Tax debt alone does not establish tax evasion. Section 370 AO addresses false or incomplete statements and breaches of disclosure duties resulting in reduced taxes or unjustified tax advantages. A related final conviction under §§ 370, 373 or 374 AO can exclude the tax claim from German discharge under § 302 no. 1 InsO, subject to registration of the special legal basis. Tax claims, criminal fines and personal liability are distinct.
Your situation deserves a clear next step.
We assess your circumstances personally and involve the appropriate professionals for legal and tax questions.