Tax litigation and legal protection in tax matters represent a long-standing core competence at Flick Gocke Schaumburg. Our advisors are renowned throughout Germany, with a reputation for absolute integrity and leadership in this field (JUVE Tax Handbook 2022). In the event of unjusti-fied claims by the tax authorities, our team of specialists will defend your interests while keeping your relationship with the authorities intact. This is where our experience comes into play. Our professionals know which procedural pitfalls to avoid, saving you from unwanted surprises.
Flick Gocke Schaumburg has renowned specialists in almost all areas where differences of opin-ion with the tax authorities can arise. Our experienced tax litigation team conducts proceedings with the leading experts in the matter in dispute, from group tax law and reorganization tax law to transfer pricing and VAT law. This enables us to achieve the best possible outcome.
Our team represents clients’ interests in tax audit disputes, appeal proceedings, and before the tax courts, including the Federal Tax Court. Clients often contact us when disputes appear to be dead-locked. We then make every effort to get things moving again.
When tax litigation appears likely, we provide comprehensive support that focuses on complaint proceedings, non-admission appeal proceedings, and appeal proceedings before the Federal Tax Court. Where non-personal taxes are involved, we also represent clients before the administra-tive courts, higher administrative courts and the Federal Administrative Court.
In many instances, clients ask us to clarify issues from the perspective of European or constitu-tional law. We therefore have extensive experience in proceedings before the Court of Justice of the European Union and the Federal Constitutional Court.
We are experts in international tax law. Where international double taxation is a threat, domestic remedies are often insufficient. International dispute resolution proceedings are more suitable in many cases. Many clients have benefited from our experience in large-scale international mutual agreement and arbitration proceedings. Where double taxation occurs or may occur, we identify the most effective combination of available legal instruments and represent clients in court pro-ceedings.
Our team of litigators will protect your legal position confidently and with strategic foresight. Working at the interfaces with other legal proceedings, such as criminal tax investigations, is our day-to-day business.
Our tax litigation team is robust in academic discourse and holds an excellent reputation with authorities and courts alike. We are resolute in our approach, but we avoid unnecessary confron-tation that could harm our clients’ working relationship with the tax authorities.
Our clients are highly diverse, from high-net-worth individuals to the tax departments of listed companies. In many cases, we also advise other advisors.
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Client advisory at a glance
- Assistance in tax audit disputes
- In-depth analysis of a tax dispute’s prospects of success and a reliable evaluation of the risk of legal costs
- Conducting appeal proceedings
- Support with tax court complaint proceedings
- Conducting non-admission appeal proceedings before the Federal Tax Court
- Representing clients in appeal proceedings before the Federal Tax Court
- In-depth analysis of the prospects of success
- Selecting a suitable assessment notice in a legal dispute, taking into account the risk of litigation costs
- Advice on financing litigation
- Planning and preparing clarification of a model case by the Federal Tax Court, the Federal Constitutional Court or the Court of Justice of the European Union
- Coordinating other ongoing proceedings in order to suspend them until a decision on the model case is reached
- Communicating on behalf of affected taxpayers (e.g. drafting information letters with updates on the model case)
- Analyzing which domestic or foreign instrument is appropriate in the case at hand
- Developing a defense strategy, usually by combining various instruments
- Conducting national appeal procedures and/or international dispute resolution procedures
- Preparing complaint and appeal proceedings that will be passed to the Federal Consti-tutional Court
- Proceedings before the Federal Constitutional Court, including filing and substantiat-ing appeals on constitutional issues
- Special proceedings before tax courts (e.g. to defend against excessive demands by the authorities to cooperate, to prevent information being exchanged between states or to prevent other forms of interstate legal and administrative assistance)
- Analyzing whether it is appropriate to request a suspension of enforcement, taking in-to account interest opportunities and risks
- Analyzing the level at which requesting a suspension of enforcement is appropriate
- Representing clients in interim relief proceedings before the authorities, the tax courts and the Federal Tax Court
- Analyzing how tax dispute proceedings can be resolved in a way that offers legal cer-tainty, saves costs, and achieves an amicable solution
- Drafting a final settlement or other suitable instrument
Other advisory services
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