Release: Die Selbstanzeige, 3rd, revised edition

Rechtsanwalt Dr. Markus Rübenstahl, Mag. iur. just published together with Rechtsanwalt Thomas Wenzler, Cologne, the 3rd, revised edition of the guidebook “Die Selbstanzeige – Ratgeber Steuerstrafrecht” (on the voluntary disclosure under German Criminal Tax Law), which describes the preconditions for a successful voluntary disclosure and gives recommendations for action. Thus in the current edition primarily the differences between subsequent declaration, § 153 AO, and voluntary disclosure, § 371 AO, together with advantages of the subsequent declaration are explained. A particular feature are the extensive explanations of the various – complex and insidious – blocking statutes under German Law which can prevent a valid voluntary disclosure under German Criminal Tax Law.

Content:

  • Requirements and legal consequences
  • Scope of immunity
  • Special features of the voluntary disclosure
  • Blocking statutes (as obstacles for a valid voluntary disclosure)
  • Limitation
  • Recommendations for action
  • Checklists and overviews

 

The guidebook with the ISBN: 978-3-658-26465-9 has been published by Springer Verlag.



Dr. Markus Rübenstahl (Steuerstrafrecht) - Beste Anwälte 2019
Dr. Markus Rübenstahl - Best Lawyers 2020