Publications

For years, the partners and employees of LHP Luxem Heuel Prowatke Rechtsanwälte Steuerberater have regularly published articles on the current developments in jurisdiction and practice in magazines. An overview of the publications is provided below:

• Do taxpayers have to correct their tax returns in case of a change in jurisdiction?, Lawyer Dirk Beyer, AO-StB 4/2019, p. 122
• BGH revokes ruling against "secret agent" Werner Mauss, Lawyer Dirk Beyer, NWB 2019, p. 1011
• Tax return after the initiation of criminal tax proceedings?, Lawyer Dirk Beyer, NWB no. 10/2019, p. 673
• Schleswig-Holstein Ministry of Finance publishes summary risk assessment manual - first critical remarks regarding applicability in criminal proceedings for tax offences, Lawyer Dirk Beyer, NWB 2019, p. 1209
• Tax adviser's involvement in tax fraud by a client - the pitfalls you should be aware of (parts 1 and 2), Lawyer Dirk Beyer, steuerberater intern [tax advisers internal], issues 4 and 5/201
• IT searches at companies in cases of tax fraud and other white-collar offences, Lawyer Dirk Beyer, "steuertip" volume 10/2019

• Heuel/Matthey, Tax evasion: Defence against hidden profit distribution (part 1), AO-StB [Tax Adviser's Magazine] 2018, 54 et. seq.
• Practical case: Is the defendant in taxation proceedings bound to an agreement in criminal tax proceedings?, Lawyer Dirk Beyer, AO-StB 2018, p. 353
• Structural collection deficit in taxing the sale of high-price football match tickets and cryptocurrencies?, Lawyer Dirk Beyer, NWB 2018, p. 3513
• Arbitrary assessment: Does the indicative rates schedule form a representative database?, Lawyer Dirk Beyer, NWB 2018, 2921
• Tax fraud: What is the relieving effect of third-party communications for the taxpayer as a result of the revision of section 150 sub-section 7 p. 2 German Tax Code [AO]?, Lawyer Dirk Beyer, NZWiSt 2018, 359
• Right to inspect the case files: Important practical information regarding the taxation and criminal tax proceedings, Lawyer Dirk Beyer, special supplement to "markt intern", September 2018

• Practical case: Tax fraud by shareholders of a private letting corporation [Vermietungs-GbR]? Lawyer Dirk Beyer, AO-StB 2018, p. 153
• Company Tax Audit: Thresholds for safety margins in assessments, Lawyer Dirk Beyer, "Der Betrieb 2018", p. 985
• Company Tax Audit: Practice for Avoiding Assessments Parts 1 to 3, Lawyer Dirk Beyer, steuerberater intern 2018, Verlag markt intern Düsseldorf
• Trade tax: Suspension of enforcement in the event of a missed objection deadline, Lawyer Dirk Beyer, NWB of 6th August 2018

• Bitcoins: Is there a risk of collective information requests by the tax authorities?, Lawyer Dirk Beyer, NWB 2018
• No. 15 Is the new Federal Supreme Court jurisdiction helpful for voluntary self-disclosures regarding value-added tax? - Voluntary self-disclosure by submitting an annual sales tax return, Lawyer Dirk Beyer, NWB 2018, p. 970
• Data protection in accounting firms in case of third-party involvement, Lawyer Dirk Beyer, NWB 2018, p. 898
• Tax treatment of cryptocurrencies in personal assets, NWB 15/2018 p. 1037, Lawyer/Tax Adviser/Tax Law Specialist Ingo Heuel and Lawyer/Tax Law Specialist Dr Isabell Matthey
• Tax fraud: Defence against hidden profit distribution (part 2), AO-StB 2018, 89 et seq., Lawyer/Tax Adviser/Tax Law Specialist Ingo Heuel and Lawyer/Tax Law Specialist Dr Isabell Matthey
• Tax fraud: Defence against hidden profit distribution (part 1), AO-StB 2018, 54 et seq., Lawyer/Tax Adviser/Tax Law Specialist Ingo Heuel and Lawyer/Tax Law Specialist Dr Isabell Matthey
• Practical information regarding voluntary self-disclosures (2018 update), Haufe-Verlag online, Lawyer Dirk Beyer
• Tax liability of managing directors (update 2018), Haufe-Verlag online, Lawyer Dirk Beyer
• Sales tax advance notifications: Risks under criminal law in case of incorrect assessments, Lawyer Dirk Beyer, NWB 2018, 585
• New sign-off documentation: Criminal tax law risks for clients?, Lawyer Dirk Beyer, NWB 2018, p. 499
• Tax fraud by tax authority officers: Notification of the employer (BMF [Federal Ministry of Finance]), Lawyer Dirk Beyer, AO-StB 2018, p. 33
• Warding off unjustified assessments in tax and criminal tax proceedings, Lawyer Dirk Beyer, NWB Heft 6/2018 
• Electronic tax returns: The pitfalls you should be aware of, Lawyer Dirk Beyer, Markt Intern-Verlag published on 31/1/2018 
• Update: 2018 Practical Guide to Company Tax Audits, Lawyer Dirk Beyer, NWB-Verlag online 
• New sign-off documentation: Criminal tax law and fine legislation risks for clients?, Lawyer Dirk Beyer, NWB vol. 8/2018 
• Tax fraud by tax authority officers: Notification of the employer, Lawyer Dirk Beyer, AO-StB 2/2018,
• Bloggers in the expert blog of NWB-Verlag [publishing house] (criminal tax proceedings, company tax audits)
• Leipzig State Court: Are tax advisers criminally liable on grounds of aiding and abetting?, Lawyer Beyer, NWB 2018, vol.  4
• Warding off arbitrary assessments in a company tax audit, Lawyer Dirk Beyer, NWB 2018 vol. 3

• Heuel/Zopes, Tax Compliance - sensible or unnecessary? AO-StB 11/2017, 345 et seq.
• Section 15 Self-study tax compliance - sensible or unnecessary?, AO-StB 11/2017, 345, Lawyer/Tax Adviser Ingo Heuel and Tax Adviser/Business Management Expert Linda Zopes
• Investigation proceedings regarding banks in connection with capital income, AO-StB 2017, 244, Lawyer Dirk Beyer and Lawyer/Tax Adviser Lars Kelterborn
• Federal Supreme Court: Strict criteria for aiding and abetting in typical professional tasks, discussion of the ruling of 21/12/2016 (reference no.: 1 StR 112/16), Lawyer Dirk Beyer, NZWiSt 2017, 362
• Cologne State Court: Importance of a financial law dispute and challenging of a search warrant for both sides, discussion of the ruling of 21/7/2017 (reference no.: 116 Qs 2/17), Lawyer Dirk Beyer, NZWiSt 2017, 443
• Tax Fraud: Outcome of an offence in basic and subsequent tax assessment notices, Lawyer Dirk Beyer, NZWiSt 2017, 172
• Adviser's aiding and abetting in tax fraud – the defence counsel's perspective, Lawyer Dirk Beyer, PStR 2017, 230
• Criminal Tax Law: Detection of an offence by a foreign authority – Compliance system can reduce fines, special communication regarding the current BGH jurisdiction, Lawyer Dirk Beyer, NWB 2017, 2322
• Voluntary Self-Disclosure: No automatic exemption of previous managing directors from punishment as a result of a corrected return by the new managing director, Lawyer Dirk Beyer, NWB 2017, 2489
• Tax fraud by managing directors in Switzerland, Lawyer Dirk Beyer, AO-StB 2017, no. 7
• Investigation proceedings against banks in connection with capital gains tax evasion, Kelterborn/Beyer, AO-StB 2017, p. 244
• Arbitrary assessment in criminal tax proceedings by BGH, Lawyer Dirk Beyer, Verlag markt intern/steuerberater intern August 2017

• Tax evaders CD: BVerfG (Federal Constitutional Court) criticises incomplete search warrants, Lawyer Dirk Beyer, NWB 2017, 1495
• Tax Fraud: Outcome of an offence in basic and subsequent tax assessment notices, Lawyer Dirk Beyer, NZWiSt 2017, 172
• Allegation of tax fraud in a trust relationship, Lawyer Dirk Beyer, NWB 2017, 1583
• Automatic exchange of information on financial assets according to the Common Reporting Standard (current note), Lawyer Dirk Beyer, AO-StB 2017, 133
• Defence approaches in case of errors regarding tax law declaration obligations - practical information for criminal tax proceedings, Lawyer Dirk Beyer, NWB 2017, 1459
• New aspects regarding sales tax assessments based on ECJ jurisdiction, Lawyer Dirk Beyer, BBK (NWB-Verlag) 2017, 420
• Arbitrary assessment in criminal tax proceedings (BGH, ruling on 6/4/2016, reference no.:1 StR 523/15), comment by Lawyer Dirk Beyer, NZWiSt 2016, 354
• Insurance brokers: Practical information regarding company tax audits, Lawyer Dirk Beyer, BBP 2017, p. 43
• Thresholds for tax fraud in case of incorrect tax returns - Practical examples of premeditation and negligence, Lawyer Dirk Beyer, BBK (NWB Verlag), 2017, 59
• Company tax audit: Admission you can tick off in an actual agreement?, Lawyer Dirk Beyer, steuertip published on 16/1/2017, markt intern Verlag (Düsseldorf)
• The revision of the Instructions for Criminal and Fine Proceedings (Taxes) [AStBV (Steuer)] for criminal tax proceedings and practical information, Lawyer Dirk Beyer, AO-StB 2/2017 
• Practical guide regarding field audits (company tax audit), update as of 1/1/2017, Lawyer Dirk Beyer, NWB Verlag online
• Practical guide regarding voluntary self-disclosures, update as of 1/1/2017, Lawyer Dirk Beyer, Haufe Verlag online
• Practical recommends regarding managing directors’ tax liability, update as of 1/1/2017, Lawyer Dirk Beyer, Haufe Verlag online

• Searches in cases of Tax Fraud Current rulings by the German Federal Constitutional Court, AO-StB 2/2016
• Clients in custody, practical information defence counsels, Dirk Beyer, NWB 3/2016
• Does the principle of proportionate repayment also apply in cases of liability according to art. 71 AO on grounds of tax fraud?. Dirk Beyer, NWB 5/2016
• Banking secrecy, 2016 update, Dirk Beyer, Haufe-Verlag online
• Tax law liability of managing directors, 2016 update, Dirk Beyer, Haufe-Verlag online
• Revision of the voluntary self-disclosure, 2016 update, Dirk Beyer, Haufe-Verlag online
• Practical guide to field audits/company audits, 2016 update, NWB Verlag online

• Banking secrecy from the perspective of tax and civil law (update), Beyer, Haufe-Verlag online
• Tax liability of managing directors (update), Beyer, Haufe-Verlag online
• Incorrect information on advance gifts: Multiple tax fraud and use ban, Attorney Dirk Beyer, Betriebs-Berater 2015, p. 3040
• Cologne Fiscal Court bans international exchange of information as per the BEPS agreement (OECD), Dirk Beyer, Attorney, AO-StB 2015, issue 12, p. 3
Company audit/INSIKA: Entrepreneurs need legal security!, Dirk Beyer, Attorney, BBK no. 22/2015, p. 1017
• Information on the administrative instruction on the FATCA information agreement with the USA, Attorney Dirk Beyer, AO-StB 2015, no. 11
• Jurisdiction on data protection in field audits as a last resort for voluntary self-disclosures? Attorney Dirk Beyer, AO-StB 2015, p. 281
• Submission requirement for interest income lists of the banks?, Dirk Beyer, Attorney, NWB 2015, p. 3125
• First national German administrative order on the new voluntary self-disclosure as of 1st January 2015, Beyer, NWB 2015, p. 3007
• Current inquiries by the tax investigation department to Swiss banks, Dirk Beyer Attorney, NWB 2015, p. 2922
• Voluntary self-disclosure counselling: Ineffectiveness in case of delayed income tax return?, Dirk Beyer, NWB 2015, p. 2743
• Careless tax reduction by a notary, Dirk Beyer, Attorney, AO-StB 2015, 225
• Limits of saving digitalised tax data as a result of a field audit, Dirk Beyer, NWB No. 36, 2015, page 2622
• Pitfalls in the correction of sales and income tax declarations, practical hints and cases regarding the revision of the voluntary self-disclosure from 1st January 2015, Heuel/Beyer, BBK (NWB-Verlag) of 21st August 2015
• The new voluntary self-disclosure introduced on 1st January 2015, practical hints on borderline and contentious questions, in AO-StB 2015, 129 (Attorney at Law/Tax Adviser Ingo Heuel and Attorney at Law Dirk Beyer)
• Group inquiries by way of international administrative assistance (Switzerland, Austria and Luxembourg), Beyer, NWB No. 14/2015, page 974
• Voluntary self-disclosure as a field of counselling, Beyer, online database of Haufe-Verlag
• What constitutes an initial suspicion in a field audit/company audit?, Beyer, AO-StB 2015, 77
• Beyer, Auditing principles, on-line database of NWB-Verlag 2015
• Voluntary self-disclosures from 1st January 2015 - Pitfalls in practice, options for action and tips for solutions, Dirk Beyer, attorney, NWB No. 11/2015, page 769
• Criminal procedure measures against tax advisers, legal principles and limits, Dirk Beyer, Attorney, NWM No. 9/2015, p. 615
• The "inheritance case" pitfall of voluntary self-disclosure - part 1; wistra 2015, 289
• The "inheritance case" pitfall of voluntary self-disclosure - part 2; wistra 2015, 338

• Beyer, Mitigation of penalisation in the case of invalid voluntary self-disclosures (so-called Hoeness judgement), NWB No. 49/2014, page 3608
• Beyer, Interviewing of the persons who have submitted voluntary self-disclosures as witnesses against bank employees? NWB no. 51/2014, p. 3878
• Missed income tax deadlines as a pitfall for voluntary self-disclosures?, Heuel/Beyer, AO-StB 2014, 279
• Exempt from punishment in spite of the tax CD (annotation by Nuremberg Local Court of 02/08/2012, re. 46 Ds 513 Js 1382/11), Ingo Heuel, AO-StB 2014, 37
• Period for making a declaration in the event of a termination of the tax consultancy contract (annotation on BGH of 12/6/2013 - 1 StR 6/13); Dirk Beyer; AO-StB 2014, 6
• An overview of the new provisions of AStBV (St) 2014 (annotation regarding FinMin NW of 01/11/2013, reference no. S 0720 - 1 - VA 1); Dirk Beyer, AO-StB 2014, 48
• AIFM Tax Adjustment Law; Dirk Beyer; AO-StB 2014, 3 · Instructions for criminal and fine proceedings (taxes) – AStBV (St) 2014; Dirk Beyer; AO-StB 2014, 3
• Applications for extensions of time for the submission of declarations; Dirk Beyer; AO-StB 2014, 35
• AIFM Tax Adjustment Law; Dirk Beyer; AO-StB 2014, 3 · Instructions for criminal and fine proceedings (taxes) – AStBV (St) 2014; Dirk Beyer; AO-StB 2014, 3
• Beyer, Estimations in criminal tax proceedings, "steuerberater intern", supplement to the 5/2014 issue,
• Investigations of private bank accounts by the field audit department? Beyer, BBK 2014, 296
• Initial suspicion because of the tax evaders CD (annotation on VerfGH of Rhineland-Palatinate of 24/02/2014 - VGH B 26/13); Dirk Beyer; AO-StB 2014, 186
• Income Tax Evasion in Illicit Employment Relationships (annotation on BGH of 15/01/2014 - 1 StR 379/13), Ingo Heuel, AO-StB 2014, 105
• Frequently asked criminal tax law questions regarding the Hoeness case - A reply to the media coverage and effects on counselling regarding voluntary self-disclosures, AO-StB 2014, 119
• Burden of proof in the event of refusal of input tax deduction in cases of sales tax fraud (annotation by Münster Fiscal Court of 12/12/2013, 5 V 1934/13 U), Ingo Heuel, AO-StB 2014, 107 Ingo Heuel, AO-StB 2014, 107.
• North Rhine-Westphalian Bill on the Introduction of Corporate Criminal Law - Tips regarding the Legislation Procedure, Ingo Heuel and Dirk Beyer, Ao-StB 2014, 163.
• The Compensation Ban in Criminal Tax Law, Beyer in "steuerberater intern" 7/2014
• The Evocation Right of the Department of Public Prosecution, Dirk Beyer, AO-StB 2014, 58
• Initial suspicion because of the tax evaders CD (Rhineland Palatinate Constitutional Court), Dirk Beyer, AO-StB 2014, 100
• Inadequate duration of criminal proceedings, Dirk Beyer, AO-StB 2014, 102
• Setting of a deadline according to art. 398a AO with the help of an estimate also in cases of voluntary self-disclosure?, Dirk Beyer, AO-StB 2014, 99
• Exclusion of voluntary self-disclosure in cases of previous delays income tax returns in spite of excessively high tax assessments (cases of credit balances)?; Dirk Beyer, AO-StB 2014, 222
• No liability in cases of subsidy fraud pursuant to art. 71 AO; Dirk Beyer, AO-StB 168
• Changes in residual debt discharge in cases of tax fraud as of 1st July 2014; Dirk Beyer, AO-StB 2014, 195
• Publication of the Law regarding the Exchange of Information with the USA; Dirk Beyer; AO-StB 2014, 100
• Identical decrees on the Swedish initiative; Dirk Beyer; AO-StB 2014, 135
• Exclusion of voluntary self-disclosure in cases of previous delayed income tax returns in spite of excessive tax assessments (cases of credit balances)?; Beyer, AO-StB 2014, 222
• Supporting arguments in respect of the discovery of an offence as stipulated in § 371 Sec 2 No 2 AO in the case of Tax-evaders-CDs, Dirk Beyer, AO-StB 2014, page 186 
• No liability according to § 71 AO in cases of subsidy fraud, discussion of BFH of 19/12/2013 - III R 25/10, Beyer, AO-StB 2014, 168
• Inadequate duration of criminal proceedings, discussion of BGH of 14/11/2013 - III ZR 376/12, Beyer, AO-StB

• Rescue of failed voluntary self-disclosures; Ingo Heuel/Dirk Beyer; AO-StB 2013, 140 
• News regarding the competence competition between the tax office and the tax investigation department; Dirk Beyer; AO-StB 2013, 159 
• Reporting requirement according to art. 153 AO in cases of incorrect applications of the law and errors of the tax office? Dirk Beyer; AO-StB 2013, 286
• Requests for information by the tax investigation department in accordance with the Swedish initiative; Dirk Beyer; AO-StB 2013, 351
• Is a voluntary self-disclosure with estimated values only tolerated? Dirk Beyer; AO-StB 2013, 385
• The right of evocation of the department of public prosecution according to § 386 Sec 4 No 2 AO, Dirk Beyer, AO-StB 2014, page 58
• Constitutional appeal regarding the criminal procedure deal (annotation on BVerfG of 19/03/2013; reference no. 2 BvR 2628/10, 2 BvR 2883/10, 2 BvR 2155/11); Dirk Beyer; AO-StB 2013, 127
• Is the missing book value transfer of assets between partnerships with identical partners unconstitutional? (annotation regarding BFH of 10/4/2013 - I R 80/12); Dr. Jörg Luxem, EStB 2013, 103 and GmbH-StB 2013, 331
• Withdrawal and exclusion of the majority shareholder's managing director in a two-tier GmbH (annotation on Stuttgart Higher Regional Court of 13/5/2013 - 14U 12/13); Dr. Jörg Luxem; GmbH-StB 2013, 274
• Right of a partnership to bring proceedings after the full conclusion in a finance law lawsuit (annotation regarding BFH of 11/4/2013 - IV R 20/10); Dr. Jörg Luxem; GmbH-StB 2013, 338
• Ban on double punishment in criminal tax proceedings (annotation regarding ECJ of 26/02/2013, ref. no. Rs. C-617/10); Dirk Beyer; AO-StB 2013, 129
• Quantification of tax advantages attained because of incorrect assessments (annotation on BGH of 22/11/2012 - 1 StR 537/12), Ingo Heuel, AO-StB 2013, 130
• Does an objection against the tax assessment affect the effectiveness of voluntary self-disclosure? (Annotation regarding Heidelberg Local Court of 26/11/2012, re. 1 Qs 62), Ingo Heuel, AO-StB 2013, 133
• Declaratory action regarding the regularity of accounting (annotation on Münster Fiscal Court of 15/01/2013, reference no. 13 K 3764/09); Dirk Beyer; AO-StB 2013, 172
• Determination of premeditation in the taxation procedure (annotation on Berlin-Brandenburg Fiscal Court of 08/03/2012, reference no. 9 K 9009/08); Dirk Beyer; AO-StB 2013, 210
• No service fee for the preparation of a shareholder list for the first registration (annotation to Hamm Higher Regional Court of 30/10/2012, reference no. I-15 W 356, I-15 W 357/11); Dr. Jörg Luxem; GmbHStB 2013, 79
• Liability because of the use of a business opportunity (annotation on BGH of 4/12/2012, reference no. II ZR 159/10); Dr. Jörg Luxem; GmbHStB 2013, 148
• No tax group with a GmbH and an atypical silent partnership (annotation on Frankfurt/M. Higher Fiscal Court of 30/01/2013, reference no. S 2770 A - 53 - St 51); Dr. Jörg Luxem; GmbHStB 2013, 177
• Waiver of multiple voting rights (annotation on BFH of 30/01/2013, reference no. II R 38/11); Dr. Jörg Luxem; GmbHStB 2013, 209
• Information by the federal government in connection with the acquisition of so-called tax evaders CDs; Dirk Beyer; AO-StB 2013, 127
• Consultants' declarations for Swiss banks, Dirk Beyer, AO-StB 2013, 199
• Tax adviser's liability in cases of incorrect or omitted voluntary self-disclosure pursuant to § 371 AO (annotation on Saarbrücken Regional Court, 9 O 251/10 of 23rd January 2012); Ingo Heuel, AO-StB 2013, 36-37
• Limits for the use of special investigators; Dirk Beyer; NWB 2013, 1733-1738
• Recommendations regarding preparations for a field audit; Dirk Beyer; BB 2013, 270-284
• Voluntary self-disclosure during an on-going company audit? Roswitha Prowatke / Christoph Felten; DStR 2013, 2041-2044
• Recommendations on conduct during a field audit; Dirk Beyer; BB 2013, 370-388
• The particularities of the different tax audit types; Dirk Beyer; BB 2013, 478-488
• Consultancy risks in criminal tax law plea bargains; Dirk Beyer; NWB 2013, 625-634
• Securing and confiscating data on a foreign server, Dirk Beyer; AO-StB 2013, 29-32
• Inspection of records after the end of proceedings (annotation regarding Schleswig Higher Regional Court, 4 LB 11/12 of 6/12/2012); Dirk Beyer; AO-StB 2013, 44-45
• Incorrectness of information on legal remedies (annotation regarding Düsseldorf Fiscal Court, 10 K 766/12 of 20/11/2012); Dirk Beyer; AO-StB 2013, 45-46
• Do appeals lead to the ineffectiveness of a voluntary self-disclosure?; Dirk Beyer; AO-StB 2013, 200
• No longer prosecution periods in cases of tax fraud; Dirk Beyer; AO-StB 2013, 200
• Review of the income tax inspection and voluntary self-disclosures; Dirk Beyer; AO-StB 2013, 232
• SPD wants to tighten prosecution periods for cases of tax fraud; Dirk Beyer; AO-StB 2013, 264
• BFH: In principle, no deduction of criminal defence costs; Dirk Beyer; AO-StB 2013, 295 Cooperation of authorities and courts of law with tax offices; Dirk Beyer; AO-StB 2013, 295
• Longer limitation of criminal proceedings for old cases; Dirk Beyer; AO-StB 2013, 327
• Practical steps for the future automatic EU-wide exchange of information; Dirk Beyer; AO-StB 2013, 327
• Law on the tax treaty between the USA and Germany; Dirk Beyer; AO-StB 2013, 359
• Swiss administrative assistance in cases of group enquiries; Dirk Beyer; AO-StB 2013, 67
• Unreal retroactive effect and protection of legitimate expectation (annotation on BFH, I B 189/11 of 25th September 2012), Dr. Jörg Luxem; AO-StB 2013, 37-38
• Extension of the company audit to non-operating income?; Dirk Beyer; Supplement to Steuertip Nr. st 08/13
• Objection after a voluntary self-disclosure? Dirk Beyer; Supplement "Steuerberater intern" for issue 07/2013
• Limits for investigations by special investigators; Dirk Beyer; Supplement to Steuertip Nr. st 32/13
• Tax office inquiries regarding foreign capital income; Dirk Beyer; Supplement to Steuertip Nr. st 36/13
• Company tax audit: Rights and obligations upon the initiation of criminal tax proceedings, supplement Steuertip Nr. st 49/13
• Estate containing undisclosed foreign account: Possible lines of action under civil and tax legislation; Dirk Beyer/Christoph Felten; supplement Steuertip Nr. st 13/13
• What to do if the tax office assumes that you have foreign capital income; Dirk Beyer; supplement to Steuertip No. st 6/13