Income tax and social insurance law

The subject matter of these specialist areas is 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/black labour and illegal employment). The coordination of procedural processes poses a particular challenge due to the large number of parties involved (employees/employers/managing directors/shareholders/subcontractors on the one hand and tax investigation/finance office/main customs office/municipality/public prosecutor's office/collection agencies/German pension insurance on the other). In addition, complaints about incomplete or incorrect recording of wage 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 defence advice, structuring advice in this area is no less demanding (shareholder-management agreements, freelance employee agreements/status determination procedures/payroll tax optimisation).

Dr. Bertrand is co-author of leading commentaries (Kohlmann on undeclared work and illegal employment) and handbooks (‘Die Steuerfahndung’) and regularly speaks on undeclared work and illegal employment as well as social security law at specialist conferences and in training courses for tax consultants and lawyers.  
 

Our competencies

  • Taxation of the private individuals
     
  • Taxation of sole entrepreneurs and freelancers
     
  • Taxation of partnerships
     
  • Corporate taxation
     
  • Corporate transformation
     
  • Insolvency tax law
     
  • Non profit organizations / foundations / public sector
     
  • Value added tax
     
  • International tax law
     
  • Commercial criminal law
     
  • Compliance
     
  • Inheritance and gift tax / succession
     
  • Special transaction and excise taxes
     
  • Customs duties
     
  • Income tax and social insurance law
     
  • Company law/M & A
     
  • Adviser liability
     
  • Taxation of real estate