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Voluntary disclosure

Legal advice  >  Tax law  >  Voluntary disclosure
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Opportunities for penalty-free correction

Create tax clarity and avoid legal consequences

The self-disclosure provides taxpayers with a legal opportunity to subsequently correct incomplete or erroneous tax returns, thereby avoiding criminal consequences. This instrument is particularly important for restoring tax and legal security. However, the self-disclosure requires precision and complete information, as even the smallest mistakes can jeopardize the release from penalties.

The attorneys at MTR Legal assist you in the preparation and submission of a legally compliant self-disclosure. With our experience in tax law, we assess your tax situation, gather all relevant data, and ensure that the self-disclosure meets legal requirements. Our goal is to protect your rights, avoid criminal risks, and guide you safely through the entire process.

Requirements for an effective voluntary disclosure

Completeness and precision as the key to immunity from punishment

In order for a self-disclosure to have its exonerating effect, strict legal requirements must be met. The information must be complete and encompass all tax-relevant facts from the last ten years. Furthermore, the self-disclosure cannot take place after the tax evasion has already been discovered by the tax authorities or after a review order has been issued.

The attorneys at MTR Legal assist you in meeting the requirements for an effective self-disclosure. We analyze your tax situation, identify all relevant documents, and ensure that no information is missing. With our support, you minimize the risk of the self-disclosure losing its exonerating effect and create a solid foundation for legal clarification.

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Determination of foreign income

Tax Criminal Defense

Self-disclosure / Late Registration

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Preparation and submission of the self-disclosure

Meticulous documentation and legally compliant implementation

The preparation of a voluntary disclosure is a complex process where every detail matters. All tax-relevant information must be documented accurately and transparently to avoid any later inquiries or doubts from the tax authorities. An incomplete or erroneous disclosure may not only be ineffective but can also worsen your legal situation.

MTR Legal supports you in the preparation and submission of your voluntary disclosure. We collect all tax-relevant information, verify the accuracy of the data, and formulate the disclosure in compliance with legal requirements. Our focus is on ensuring a comprehensive and legally secure documentation to clarify your tax situation and eliminate criminal risks.

Tax and financial implications of voluntary disclosure

Clarify late payments and interest legally

Even with a valid self-disclosure, the repayment of the evaded taxes along with interest remains mandatory. The precise amount of these payments depends on the type and extent of the incomplete tax information. Additionally, extra costs may arise if the self-disclosure reveals further tax obligations.

The law firm MTR Legal assists you in accurately calculating the financial consequences of your self-disclosure. We examine the tax claims from the tax authorities for their legality and advocate to ensure that no excessive repayments are demanded. With our support, you will receive a clear and comprehensible overview of the financial implications of your self-disclosure.

Strategies for Voluntary Self-Disclosure in Complex Cases

Secure solutions for complex tax matters

In complex tax situations, such as foreign income, equity in foreign companies, or cross-border asset relationships, a voluntary disclosure requires special care. Not only national tax regulations play a role here, but also international agreements and regulations like the OECD agreement on tax transparency.

Our law firm has extensive experience in handling complex voluntary disclosures. We analyze your tax circumstances even in international contexts, review the legal requirements, and develop a strategy tailored specifically to your situation. Our goal is to submit a legally secure and comprehensive voluntary disclosure that clarifies your tax situation sustainably and minimizes your legal risks.

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