[in German]
November 18, 2026 | 10:00 – 11:00 a.m.
Errors in tax filings can expose both companies and responsible individuals to significant criminal tax law risks. At the same time, businesses and senior executives are increasingly becoming the focus of tax-related investigations. In practice, distinguishing between a simple tax error and conduct that may have criminal relevance is often challenging.
Against this backdrop, this webinar examines the available options for correcting and supplementing tax declarations, the differences between these mechanisms, and their respective legal consequences, particularly with regard to protecting decision-makers from criminal tax liability.
Using practical case studies from the corporate environment, the webinar will address common issues and discuss the requirements, scope and legal effects of:
- voluntary disclosures leading to exemption from criminal prosecution under Section 371 AO.
- corrections under Section 153 of the German Fiscal Code (AO),
- voluntary disclosures exempting from administrative fines under Section 378(3) AO, and
Who Should Attend:
- In-house counsel
- Tax department professionals
- Tax compliance officers
- Legal and tax advisers to companies
Dr Ramona Höft will examine the topic from both a legal and practical business perspective and provide concrete recommendations for action.
