In the entrepreneurial field, the complexity of tax law often leads to transactions that may become relevant to criminal tax law. Criminal law consequences for the responsible entrepreneurs and
managers can be avoided with a voluntary declaration.
Many so-called "tax loopholes" for owners of capital assets not yet disclosed are being closed, especially against the background of expanding international possibilities for cooperation between
the tax authorities, the automatic inter-state exchange of information and the purchase of so-called "data CDs" by the German tax authorities. In this context, SHWP help investors with
undisclosed foreign capital assets to remove any criminal risks by means of a voluntary disclosure. However, the formal requirements for gaining immunity are not to be underestimated. They
require a thorough review in which all taxable income must be accurately assessed and fully disclosed within the 10-year corrective period.
However, with their extensive experience of many years, the consultants of SHWP have been able to successfully conclude all disclosure cases for their clients.