Lawyer with expertise in fiscal offenses law in Berlin

The law regarding fiscal offenses is complex and for that reason the legislative authority has created the option of the self-report with exemption from punishment. I want to inform you here about the opportunities this instrument offers and the specific process after criminal proceedings have been begun.

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Frequently asked questions on fiscal offense law

What is tax fraud, actually?

The crime is committed by giving incorrect or incomplete information about tax-relevant facts to the tax offices.

The action of the crime requires that the incorrect or incomplete information lowers taxes or leads to undeserved tax benefits. But even the attempt is already punishable.

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How can I make a self-report with exemption from punishment?

The self-report should give the tax authority previously unknown tax sources and honors the return of the offender to tax compliance. The self-report with exemption from punishment according to § 371 Abs. 1 to 3 AO is by majority opinion a personal reason to exempt from punishment. It only benefits the person who fulfils the conditions for exemption from punishment personally.

How do I behave correctly towards the tax office or the prosecutor’s office?

Even if a self-report is already ruled out due to discovery of the offence, it can be considered for a lower punishment.

Does the tax office know about my rent income via Airbnb?

Assuming you have sublet your apartment or a room via Airbnb, but not yet taxed this income. In that case there is a very high likelihood that the tax office finds out about this through a request of the tax authority of Hamburg to the tax authority of Ireland. At this point large data sets from Airbnb have arrived in Germany.

Have you been asked to pay Berlin city tax yet?

A letter from the tax office Marzahn-Hellersdorf calls to caution. This tax office is responsible for the so-called bed tax or city tax. This has to also be paid by hosts through Airbnb, because an agreement between the Berlin senate and Airbnb about the tax being paid directly through Airbnb failed in 2018.
However, you shouldn’t hurriedly pay the bed tax, but rather keep an eye on informing your local tax office about your rent income at the same time. Otherwise, there won’t be an exemption from punishment.
If you have questions, I am here for you. I can generally offer you a self-report for 899 EUR per tax year. The basis of this is an hourly rate of 180 EUR. The more work you put into collecting your documents, the cheaper it will be for you.

I will gladly advise you!

Book an appointment for a free initial assessment or contact me by phone, e-mail or via my contact form:

Lawyer Christian Janssen from Berlin

Law school: at Hamburg University
Clerkship: at Kassel District Court
Licensed as lawyer via the bar association Berlin since 2015

Misuse prohibited by more and more municipalities

Housing is increasingly scarce in German cities. For that reason, large cities like Munich, Hannover, Bremen, Hamburg or Berlin already decided some time ago to prohibit so-called misuse of housing space. More and more apartment owners no longer offer their apartments or rooms on the housing market, but rather rent them out as a vacation home. The platform Airbnb is commonly used for this. Because it is based in Ireland and only reluctantly cooperates with German authorities, many landlords believe that they can rent out beyond the attention of the tax authority.

Airbnb has to give information

This interpretation of law was countered by the administrative court of Munich in its decision Az. M 9 K 18.4553. The judges considered Airbnb to be obligated to provide the names and addresses of landlords who offer their private apartments on Airbnb for more than eight weeks to the city of Munich. The sixth chamber of the Berlin administrative court also obligated Airbnb with its decision from the 23^rd of June 2021 (VG 6 K 90/20) to lay open the information of the landlords. Airbnb filed appeals in both decisions, but other unpleasantries also await the landlords.

The tax office will also have all this data soon

Whoever sublets their apartment or rooms and doesn’t register this, commonly also doesn’t pay taxes on their rental income. This causes losses for the tax offices, which is why the federal central tax office now has involved itself. It has sent a group request to the tax authority of Dublin to find out which taxpayers in Germany receive rental income through Airbnb.

Self-reporting in time can lead to exemption from punishment

Therefore, it’s only a matter of time until your local tax office knows of your not taxed income. At that point it may already be too late for a self-report with exemption from punishment. As soon as a tax audit order along § 196 AO arrives, a self-report no longer achieves any result.

So don’t hesitate and let me advise you on correctly reporting your rental income from Airbnb. Only this way can you avoid fines and monetary penalties.

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Other areas of law

Inheritance law

I would also be happy to execute your will on your behalf. I would also be happy to advise you on gifts and the tax implications of anticipated succession.

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Pension law

I would also be happy to assist you in drawing up your own personal living will, health care proxy, and power of attorney.

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Social law

I would be happy to explain how you can use the costs of care to structure the transfer of your assets to the next generation.

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Airbnb law

When planning to rent out an apartment or house via the Airbnb portal, there are usually tax issues to be clarified. I would be happy to assist you with this.

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