Income tax and social insurance law

These areas of expertise consist of advice and representation while taking account of mutual networks and interactions with other areas of law (in particular civil law/labour law/professional law/commercial administrative law/criminal law). Coordinating the procedural processes is a particular challenge due to the large number of parties involved (on the one hand employees/ employers/managing directors/shareholders/subcontractors, and on the other hand tax investigators/tax offices/municipalities/public prosecutors’ offices/collection agencies/the German state pension insurance). It should be added that complaints regarding the incomplete or incorrect registration of income tax and social security contributions often lead to criminal charges and not infrequently also to higher than estimated taxable turnover and profits. All this needs efficient process management - ideally from a single source. Next to defence counselling, the tax planning consultancy is no less demanding in this area (proprietors’ management contracts, freelance employee contracts/status determination procedures/income tax optimisation).