Webcast
Webcast in German language – please feel free to contact our experts for explanations in English language.
In our upcoming webcast, we will provide an overview of the possibility, for the tax authorities to review a Tax CMS, provided for by law since January 1, 2023, as well as the requirements to be met by an effective Tax CMs in terms of proper organization and supervision within the meaning of Section 130 OWiG, taking into account case law and the tax authorities.
Our experts, Sandra Höfer-Grosjean and Volker Radermacher (both partners at Deloitte Legal), will provide an provide an overview of the relevant aspects of this topic and show how companies can meet the resulting requirements. In doing so, they will also be able to draw on their practical experience as former senior officials in the tax authorities. Dr Stephanie Kammerloher-Lis (Senior Manager at Deloitte) will address the tax aspects of the topic.
The following main topics will be covered:
- New legal regulation: Art. 97 § 38 EGAO
- Previous and current (still preparatory) approach of the tax authorities
- Expected future approach
- Requirements that the tax authorities should impose on a Tax CMS
- Consequences of missing or inproper Tax CMS documentation when requested by the tax authorities
Our legal experts will be available for a detailed Q&A session afterwards. You are welcome to submit your questions in this regard already during your webcast registration.
Information
For organizational questions, please contact
Madeleine A. Thrun
Tel: +49 211 87724645
E-Mail: athrun@deloitte.de
Your Contact
Sandra Höfer-Grosjean
Sandra Höfer-Grosjean joined Deloitte Legal in March 2018. She advises national and international clients, in particular companies, on all aspects of criminal tax law as well as procedural tax law and also in all cases related to the consistent implementation of tax requirements, respectively the implementation of tax compliance structures. She has nine years work experience in the criminal tax law and tax fraud investigation department with the tax authorities Wuppertal - most recently as provisional head of department. She has expert knowledge in various areas of criminal tax law, in particular regarding fines against organizations. She trained tax authorities and prosecution departments throughout Germany. She monitored a variety of complex cases in cooperation with the competent authorities for major and group-audits. She also led investigations against national and international financial institutions and corporations. Her main focus were Cum/Ex- and Offshore-structures, charges regarding the intent of facilitating tax evasion, criminal offenses or neglected obligatory supervision of the management as well as the founding of Offshore-companies. She took responsibility for the acquisition of the so called “Tax-CDs”. Sandra is lawyer and tax consultant. She speaks German and English.
Volker Radermacher
Volker Radermacher joined Deloitte Legal in March 2018. He advises national and international clients, in particular companies, on all aspects of criminal tax law as well as procedural tax law and also in all cases related to the consistent implementation of tax requirements, respectively the implementation of tax compliance structures. Volker has 24 years experience in the criminal tax law and tax fraud investigation department with the tax authorities Dusseldorf and Wuppertal, most recently as head of department. He was also in charge of various tasks as deputy chief of the office. He has expert knowledge in various areas of criminal tax law, such as criminal and tax capital asset recovery issues or matters regarding company fines or corporate criminal law. He monitored a variety of complex cases in cooperation with the competent authorities for major audits in connection with investigations against national and international financial institutions and corporations. His main focus were Cum/Ex- and Offshore-structures, charges regarding the intent of facilitating tax evasion, criminal offenses or neglected obligatory supervision of the management, tax risks in (sports-) clubs, corruption offenses as well as the founding of Offshore–companies. He took responsibility for the acquisition of the so called “Tax-CDs” and intensively worked together with informants and whistleblowers. He holds lectures on various topics regarding criminal tax law and is author of numerous publications. Volker speaks German and English.
