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# Do you assume that tax investigators are researching abroad in order to find your fortune?

The curiosity of the fiscal authority knows no borders. If you want to stop tax investigators from their information gathering abroad you must be in command of the rules for international administrative assistance as well as assistance in law enforcement.

Along with globalization there is a growing interest of the fiscal authorities in the foreign connections of taxpayers. This makes a mark on criminal proceedings for tax fraud. For almost thirty years the number of criminal tax proceedings with international reference has increased significantly. Mercifully the hands of the tax investigators are tied when they ascertain beyond borders. This holds good for both German authorities who want to go hunting for tax sinners, black money or information abroad and for foreign authorities who wish to supply a want for information in Germany.


Hence, the investigation forces are not allowed to simply jump off snapping on their own account abroad. To which extent colleagues from the particular countries help out and render administrative and legal assistance depends upon each and every country respectively. Not until then it stands firm which bilateral or multilateral treaties have to be taken into account and which preliminaries for administrative and legal aid.


The complexity of the matter has a decisive advantage for the stricken taxpayer: when abroad, the investigators do not get close to the required information offhand. This however does not mean that they do not persevere. How successful they are depends upon – if nothing else – how well the particular taxpayer defends himself. Wannemacher & Partner - be it the individual case - embarks on the following strategy:


The leadoff weak point is to be found abroad: there we try to leave no stone unturned in order to nip the ascertainments against our client in the bud. Wannemacher & Partner succeeds in this because we cooperate with expert attorneys in all relevant countries.


The second weak point is to be found inland: when tax investigators get a haul from abroad we have to avert its domestic use. The complexity of the international rules comes in handy. Before court for example illegitimate proofs produced by tax investigators do not play any part.


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Wannemacher & Partner
law firm
Baierbrunner Straße 25
81379 München
Tel +49 (0) 89/748 223 0

Fax +49 (0) 89/748 223 999



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In urgent cases as house search or detention call:


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