24 Oct 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.
- Requirements and legal consequences
- Scope of immunity
- Special features of the voluntary disclosure
- Blocking statutes (as obstacles for a valid voluntary disclosure)
- Recommendations for action
- Checklists and overviews
The guidebook with the ISBN: 978-3-658-26465-9 has been published by Springer Verlag.