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# Do you fear the disclosure of tax sins and do you want to make a clean sweep?

Keep a cool head! Some fiscal sins are already time-barred. We explain to you where you have to take action and when a so-called self-endictment is worthwhile. Subsequently we assist you while making a clean sweep at the collection office.

Self-endictment means the following: General Fiscal Law dangles exemption from punishment explicitly to taxpayers if they pay for their tax sins after the fact. It is not really a complaint. In fact it is a formless letter to the fiscal authority in which the taxable person declares evaded tax. The way to exemption from punishment isn’t however perfectly free from stumbling blocks. You should at least mind the following aspects:


# The exchequer punishes those who come too late. A self-endictment is of no use when the tax fraud investigation already is investigating a case.
# The way to exemption from punishment is also closed when you find an audit order in your letterbox. It is indeed profitable to study the audit order word by word. If it refers only to business earnings exemption from punishment is still possible by means of a self-endictment as regards income upon investments. As regards business earnings in our example we can only offer hope.
# In a self-endictment the taxpayer must give exact data which amounts for which years he wants to declare after the fact. In case the corrections deviate more than slightly from the actual debts due to the tax authorities a self-endictment is pointless. Moreover, all sins of the past have to be confessed. The legislator demands to make an outright clean sweep. This not being the case a self-endictment would be entirely effectless. Conclusion: it is better to be correct and complete here. We also recommend considering the statute of limitation: under fiscal law tax debts are barred after ten years, under criminal law after five years.
# If you are thinking about a self-endictment you should calculate exactly and keep an eye on your liquidity. The reason: in case the evaded tax is not paid into the account of the fiscal authorities in an appropriate period the exemption from punishment will come to nothing. From the point of view of the adjudication a few days can be appropriate in a single case. Our tip: get enough money first and then send the self-endictment.

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Wannemacher & Partner
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Baierbrunner Straße 25
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