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International Exchange of Information

Our attorneys, tax advisers and tax law specialists in Cologne and Zurich follow the current developments in the area of international administrative assistance and legal assistance.

Especially in initial consultations for voluntary self-disclosure, many clients wish to obtain current information on the exchange of information (international administrative assistance and legal assistance). The notion of administrative assistance is often an important issue for our clients in other cross-border matters concerning international tax law. This is why the measures available in administrative assistance and legal assistance have become a specialist area: Following the daily newspapers and searching on Google, there is often more confusion than clarity. The ongoing changes are numerous, with some media reports being little more than political statements, whereas their actual implementation may still differ or be a long time coming. This special field also requires experts, who have ongoing exposure to the practical issues of administrative assistance and legal assistance. For specific questions on administrative assistance and legal assistance that we cannot answer immediately, we will happily clarify them as soon as possible.

Basic principles and information on the exchange of information

Due to our client’s desire to learn more about the exchange of information, we will explain some important principles below.

1. International cooperation

2. What is the difference between administrative and legal assistance?

3. What are the legal bases?

4. What means of legal recourse are available against requests for administrative assistance or legal assistance?

5. Prohibition of exploitation in individual cases

As in all aspects of tax law, current changes can arise in the area of administrative assistance for individual countries. An initial consultation in respect of the legal situation can provide clarity.

LHP Attorneys have compiled the latest details on the international exchange of information for individual countries such as SwitzerlandAustriaLiechtenstein and Luxembourg. They can be found on the page "International exchange of information".

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

Cologne

Theodor-Heuss-Ring 14, 50668 Cologne,
Telephone: +49 221 39 09 770

Zurich

Stockerstrasse 34, 8002 Zurich,
Telephone: +41 44 212 3535