In an increasingly complex tax environment with ever changing tax regulations, all taxpayers are obliged to disclose all tax relevant information to the tax authorities. In case the tax payer was willingly or unwillingly not compliant with the tax obligations, this can lead to severe financial and criminal consequences.
In case a tax fraud investigation was opened or is imminent due to a tax field audit, a competent tax advice is recommended. This is in particular true if investigative procedures are already in progress, including search and confiscation measures. Only with experienced experts in the field of criminal tax law by your side, you can initiate the necessary measures and adequate procedural steps.
Prior to a tax related criminal investigation, preparing and submitting a voluntary self-disclosure - which includes a disclosure off all tax relevant facts and circumstances – can lead to a complete immunity from criminal prosecution. A voluntary self-disclosure is not only an option to avoid tax fraud investigations, but also in cases of (minor) tax evasion. Your RSM criminal tax law experts will support you in preparing and submitting a proper voluntary self-disclosure as well as with any subsequent discussion with the tax authorities.