StartCriminal tax lawVoluntary Self-DisclosureEstate containing undeclared income

Estate Containing Undeclared Funds

Undeclared funds of a deceased testator - Advice for heirs on a tax-problematic estate. LHP Attorneys provide legal advice and representation.

Current media reports on the issue of inheritances mention, that Germans will inherit 2.6 billion Euro in this decade alone - which is an average of 305,000 Euro per inheritance or 153,000 per heir. This information is based on a survey by the German Institute for Retirement Planning. It is further suspected, that Germans have deposited funds in the hundreds of millions in tax havens such as Switzerland, Luxembourg, Liechtenstein etc. These funds parked in foreign countries can quickly turn from a blessing to a nightmare. Unprofessional advice on these funds may trigger criminal prosecution, which may, in the worst case, result in the inheritance being confiscated and considerable penalties for the heirs. A tax law specialist experienced in these matters will know how to avoid such a result and comprehensively advise you on the existing risks. The aim is to bring the inherited funds back into legality - if desired - , to preserve as much capital as possible for the heirs and to protect them from criminal consequences.  

Facts and information: Undeclared funds of the deceased testator

Our criminal tax law experts, who work as attorneys, tax adviser and tax law specialists and are in many cases former officers of the Tax Authority, will assist you. Our qualifications in tax law and criminal law enable us to offer you country-wide comprehensive advice on tax law and criminal tax law matters, including drafting of inheritance tax returns, the preparation of a voluntary self-declaration which exempts from prosecution and acting as your defence attorney at court.

1. Undeclared funds of the deceased testator - the outset position

2. Undeclared funds of the deceased testator - obligations of the heirs

3. Undeclared funds of the deceased testator - financial and taxation ramifications for the heirs

4. Undeclared funds of the deceased testator - how to return to legality

As attorneys, tax advisers and tax law specialists in Cologne,

we offer long-standing experience in this area of tax law and criminal law. Each of our attorneys is has a dual qualification and some of them have worked as officers with the Tax Authority for many years.  

We advise you comprehensively in all stages of the process. You will always have a competent point of contact for your questions and will be kept informed about the current progress of your matter.  

In the case of foreign estates (Switzerland, Liechtenstein, Luxembourg, etc.), we take over the entire communication with the foreign bank and make sure, that the documents required for compliance with the reporting and declaration duties are received by us safely.

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


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


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

Auszeichnungen & Zertifikate als Steuerkanzlei - LHP Rechtsanwälte