Dirk Beyer

Associate
Attorney at Law
Tax law specialist in Cologne
Audits, tax investigation, tax fraud, voluntary self-disclosure - former head of the audit and tax investigation department

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Name	Dirk Beyer
	Associate, Attorney at Law, Tax Law Specialist, former Head of Audit and Tax Investigations Department
Year of birth	1972

Based in	Cologne, Zurich

Career

1994-1998	Law studies in Cologne Elective course: Tax Law
1999-2001	Postgraduate judicial service traineeship at a tax advisers' firm in Cologne
2001-2004	Lawyer at KPMG in the field of tax and company law
2004-2006	Senior civil servant at the fiscal authority (Head of Auditing Department)
2006-2008	Senior civil servant at the fiscal authority (Head of Tax Investigation Department)
2008	Work as a self-employed lawyer
Since 2008	Exclusive work as a lawyer at Lawyer at KONLUS - Köhler, Neumann, Luxem, Heuel & Partner - Tax Advisers, Auditors and Attorneys at Law
Since 2013	Associate Lawyer at LHP Luxem Heuel Prowatke, Cologne

Contact us!

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Cologne An der Pauluskirche 3-5
+49 221 39 09 770

Zurich Tödistrasse 53
+41 44 212 3535

Emergency number

Focuses of his work

Lecturing activities on the following subjects

Publications (excerpt)

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
Detection of offence on tax evaders' CD? Current (rare) ruling of Kiel Local Court, Beyer, NWB 32/2015, p. 2357
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)
Voluntary self-disclosures from 1st January 2015 - Pitfalls in practice, Dirk Beyer, attorney, NWB No. 11/2015, page 769
Voluntary self-disclosures: Ineffectiveness in case of delayed income tax return?, Beyer, NWB 2015, p. 2473
First national German administrative order on the new voluntary self-disclosure on 1st January 2015, Beyer, NWB 2015, p. 3007
Current inquiries by the tax investigation department to Swiss banks, NWB 2015, p. 2922
Federal Fiscal Court on tax fraud in the case of a reporting requirement of a notary public, Beyer, AO-StB 8/2015
Auditing principles, on-line database of NWB-Verlag 2015
Interviewing of the persons who have submitted voluntary self-disclosures as witnesses against bank employees? NWB no. 51/2014, p. 3878
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?, AO-StB 2015, 279, co-author: Attorney at Law/Tax Adviser Ingo Heuel
TV interview on ZDF on the subject of "Hunting fever of the tax offices" ("Frontal 21" show on 19th October 2010)
TV interview on WDR on the subject of "False tax investigators" (28/03/2011)
Comment on the current jurisdiction by the Federal Fiscal Court and the Federal Supreme Court on criminal tax law and tax procedural law (fiscal code) in the "AO-Steuerberater", "Steuerberater-Woche", "Umsatz-Steuer-Berater" and "Praxis des Steuerstrafrechts" (PStR) journals
Monthly editorial on "Commercial and Tax Law" in the "NWB Betriebswirtschaftliche Beratung" (NWB BB) journal
Regular communications on audits and criminal tax law in the blog reports under the heading "Current news" on the LHP website
Provision of advice to the Swiss "Sonntagszeitung" on the subject of voluntary self-disclosure and capital investment in Switzerland
Provision of advice to the "Financial Times Deutschland" for the article "Alles dreht sich" on the subject of sales tax fraud, "Financial Times Deutschland" issue of 19th August 2009
The abolition of a voluntary partial self-disclosure by BGH, AO-StB, 195
The revision of the self-disclosure by Law Combating Illicit Funds, AO-StB 2011, p. 119
Effects of the revision of the voluntary self-disclosure, AO-StB May 2011
Issues regarding the "new voluntary self-disclosure" (together with Attorney at Law/Tax Adviser Ingo Heuel) StBW 2011, 315
Interview on the subject of missing trader fraud in the "Telecom Handel" journal (May 2011)
"Tax Investigation Search", NWB No. 11 of 10th March 2008, Subject 13, p. 1151
BGH: Premeditation in cases of sales tax fraud, UStB 2010
"Can the tax investigation department ban film and photo recordings of a search?", PStR 2009, 242 (Co-author: Attorney at Law/Tax Adviser/Tax Law Specialist Ingo Heuel)
"The duration of a review by the tax investigation department according to Art. 110 StPO", AO-StB 2009, 147
"The tax investigation search", BKK 15/2009 (co-author: Attorney at Law/Tax Adviser/Tax Law Specialist Roswitha Prowatke, LL.M)
"Voluntary tax self-disclosure", website of the taxpayers' association of North-Rhine Westphalia (member area ofhttp://www.steuerzahler-nrw.de/)
Law combating tax fraud - a paper tiger?, fStk 7/2009, p. 15
The thin line between legality and liability to prosecution in crisis consulting, NWB BB 2009, p. 260
"Liability and criminal tax law risks for managing directors for limited liability companies",fStk 8/2009, p. 31
"Reform of the limited liability company law: Criminal law risks for careless founders of Mini-GmbH and Limited companies", BBB 2008, 368
"What obligations does the managing director have during a crisis of a limited liability company?", BBB 11/2008, p. 347
The amendment of the liability of the managing director of a limited liability law according to MoMiG (German Law Modernising the Limited Liability Law), NWB BB 2009, p. 185
Tips regarding the current amendments of tax law in the BBK 15/2009 journal
"This is how the audit goes smoothly (part 2)", Beyer/Belting-Lachmann, CME 4/2009, p. 52
"What happens if the auditor comes?", Beyer/Belting-Lachmann, CME 3/2009, p. 62
"Conduct recommendations upon the end of a field and/or company audit", BBK, 16/2008 issue, 865
"Rights and obligations during the execution of a field and/or company audit", BBK, 15/2008 issue, 807
"Measures preparing a field and/or company audit", BBK, 14/2008 issue, 735
Methods for tax advisers to minimise criminal tax law risks, PStR 2009, 292
Tax fraud: These presentations must be shown in the ruling, PStR 2010, volume 2
Request for a binding statement, AO-StB 2010, 217
Particularities of the binding information under art. 24 UmwStG [Transformation Tax Law], StuB [Taxes and Balance Sheets] 2010, 190

Further contact data

In the past, Attorney at Law Dirk Beyer was the head of the auditing and tax fraud department and provides his services - especially in the field of auditing, defending criminal tax law cases and voluntary self-disclosures in tax fraud cases - primarily for clients in and around Cologne, Leverkusen, Gummersbach, Bonn, Düsseldorf, Remscheid, Solingen, Wuppertal and Bergisch Gladbach; however, he also works throughout Germany.

LHP: Attorneys at Law, Tax Law Specialists, Tax Advisers PartmbB

Cologne

An der Pauluskirche 3-5, 50677 Cologne,
Telephone: +49 221 39 09 770

Zurich

Tödistrasse 53, CH-8027 Zurich,
Telephone: +41 44 212 3535