Income tax/social security law/black labour and illegal employment

The subject matter of these specialist areas is the provision of advice and representation, taking into account the mutual interconnections and interactions with other areas of law (in particular civil law/labour law/occupational law/commercial administrative law/criminal law). The coordination of procedural processes poses a particular challenge due to the large number of parties involved (employees/employers/managing directors/partners/subcontractors on the one hand and tax investigators/fiscal authorities/municipal authorities/public prosecutor's office/main customs office/collection offices/German pension insurance on the other).

Wage tax/social security law

The tax audit procedures of the tax authorities and social insurance institutions show parallels, but also significant differences and interactions. In addition, complaints about incomplete or incorrect recording of payroll tax and social security contributions are often accompanied by penalties and often also tax-related increases in turnover and profits as part of the assessment. Efficient process management is required - ideally from a single source. In addition to defensive advice, structuring advice in this area (shareholder/management contracts, freelance employee contracts/status determination procedures/payroll tax optimisation) is no less demanding, especially as case law on the status assessment of shareholders/managing directors is in a constant state of flux.

Undeclared work and illegal employment

If there is a suspicion of undeclared work or illegal employment, a complex field of tension arises between different proceedings and authorities with different perspectives on the facts of the case. In addition to the criminal charges, the contribution proceedings of the pension insurance provider are of particular importance, in which, taking into account the net wage fiction and late payment penalties, there is often a threat of additional claims that could destroy the company's existence.

Our competences

Dr Olgemöller and Dr Bertrand have many years of experience in representing clients before the criminal, financial and social courts. Both publish in authoritative handbooks on criminal tax law (‘Die Steuerfahndung’). Dr Bertrand is co-author of Kohlmann, Steuerstrafrecht (including ‘Schwarzarbeit und illegale Beschäftigung’) and regularly speaks on tax and social security law issues as well as on undeclared work and illegal employment at specialist conferences and training courses for fellow consultants.

Competence team for Income tax and social insurance law:

Dr. Herbert Olgemöller
Cologne

Dr. Dr. Norbert Mückl
Munich

Prof. Dr. Sebastian Peters
Cologne

Dr. Christian Bertrand
Cologne