Tax Disputes and Tax Litigation in Germany

Whenever a taxpayer disagrees with the legal assessment by the tax authorities, disputes can quickly arise. In that regard, the areas of conflict are broad, e.g.:

• Disputes during tax audits,
• False tax returns,
• Liability proceedings relating to liability of the executive board, tax evader, employer for income tax of the employee, and persons subject to limited tax liability enjoying tax reductions, liability for unpaid VAT, etc.,
• Issues with regard to deferment, set-off and limitation of payments,
• Late payment fines, and interest on tax,
• Enforcement procedures, and
• Criminal actions.

You do not have to fight alone. Altogether, the WINHELLER tax lawyers have more than 60 years of experience in supporting taxpayers (individuals as well as corporations/partnerships) to resolve tax issues. We know that the right mix of willingness to talk, negotiating skills, vast knowledge of the procedural code and the necessary sensitivity can be essential for the success or failure of a tax dispute.

We can assist you in all tax issues and litigation matters and increase your chances of success in your case.

We represent you in opposition procedures (Einspruchsverfahren) and administrative suspension of execution procedures (AdV) before the tax authorities as well as in all German tax courts, e.g. in cases of:

• Tax evasion,
• Application for suspension of execution,
• Appeals against tax assessments,
• Lawsuits and pleadings before the courts,
• General, direct and inactivity lawsuits, and
• Appeals to the German Supreme Tax Court.

If a tax court ruled in your disadvantage or dismissed your application for suspension of execution, you may be entitled to present your case to the German Supreme Tax Court (Bundesfinanzhof). The Supreme Tax Court is the highest German tax court whose ruling competence is limited to legal questions only. Before the Supreme Tax Court, representation by an attorney or tax advisor is mandatory.

All our German tax attorneys and certified tax law specialists are qualified to represent you before all tax authorities and the German tax courts, including the German Supreme Tax Court. We will be pleased to analyze the verdict you received and inform you about all risks and chances of appealing it. 

Pay attention to deadlines! Tax assessments and other administrative acts from the tax authorities generally have an appeal deadline of 1 month after the tax assessment or administrative act was operatively published. Same applies to appeals to the Supreme Tax Court.

The calculation of such deadlines is complicated. If the deadline is missed, a reinstatement is allowed in very limited cases only. Therefore, immediate action should be taken.