Webcast
In connection with tax field audits, proceedings for administrative fines or criminal tax proceedings are being initiated more and more frequently.
In our Deloitte Legal Update Webcast on September 18, 2024, we will present possible strategies for avoiding and dealing with administrative fine and criminal proceedings and we will highlight the risks of correction declarations during a tax audit under criminal tax law. Furthermore, we will explain options for dealing with the investigation of facts relevant to corporate administrative fines during a tax audit.
In light of recent occurrences, we will also address the current investigations by the tax investigation authorities with regard to company headquarters in municipalities with low trade tax rates. In this respect, we will point out the potential risks associated with trade tax-driven arrangements, how these can be effectively reduced and which procedures are indicated in the event of an investigation.
The main topics of our webcast include:
- From the audit order to the final meeting and beyond: reducing the risk of the initiation of administrative fine proceedings and criminal tax proceedings
- New regulation of § 153 (4) AO – criminal law relevance?
- Investigations by the tax audit in relation to facts relevant to corporate fines
- Investigation strategies of the tax investigation department in connection with trade tax oasis cases: analysis of the facts in practice and tax assessment
- Dealing with doubtful cases, taking into account the risks of criminal tax law
- Ensuring evidence
After the webcast, there will be an opportunity for an in-depth discussion with our experts in criminal tax law and tax procedure law, Sandra Höfer-Grosjean and Volker Radermacher, former senior employees of the tax investigation department in North Rhine-Westphalia.
Register today and feel free to take the opportunity to send us your questions in advance so that we can take them into account during our webcast.
We look forward to your participation.
Informationen
Webcast in German language – please feel free to contact our experts for explanations in English language.
For organizational questions, please contact
Sabine Sander-Schweden
Tel: +49 403 7853 831
E-Mail: ssander-schweden@deloitte.de
Ihr Kontakt
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.
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.
