Tax Law Representation for Managing Directors

Managing Director Liability: Liability Assessments Under § 69 German Tax Code

As a managing director of a company, you are responsible for the fulfillment of its tax obligations. If the company in particular cannot settle VAT or income tax claims, the tax administration regularly examines personal liability under § 69 AO.

With the experience of a former tax judge and a former head of department at the Oberfinanzdirektion Karlsruhe, attorney and tax advisor Martin Riegel and attorney Dr. Nikolaus Raub represent managing directors in objection and court proceedings against liability assessments under § 69 AO. These are generally successful if the asserted tax did not arise as to its substance or amount, or if the tax authority fails to provide evidence of fault. The latter is, in our experience, frequently the case if the managing director sought expert advice, the circumstances were known to the tax authority, or an unforeseeable liquidity crisis existed.

Hidden Profit Distributions from Shareholder-Managing Directors

In the case of shareholder-managing directors, external auditors regularly search for indications of allegedly non-arm’s length benefits. Formal deficiencies in agreements between the company and shareholder can lead to hidden profit distributions. We support you even if such findings are in question.

Tax Criminal Law Support

If, in addition to the liability risk or the threatened reclassification of a benefit relationship into a hidden profit distribution, tax criminal law or tax violation law consequences become apparent, attorney and tax advisor Dr. Knud Bergmann-Weidenbach, with over 30 years of experience in tax criminal law, is available to you for your defense, including advice on voluntary disclosures under § 371 AO.