{"id":4568,"date":"2026-02-01T17:04:24","date_gmt":"2026-02-01T16:04:24","guid":{"rendered":"https:\/\/staging.ut-lawyer.de\/faq\/"},"modified":"2026-03-15T10:16:55","modified_gmt":"2026-03-15T09:16:55","slug":"faq","status":"publish","type":"page","link":"https:\/\/unkelbach-tomczak.law\/en\/insights\/faq\/","title":{"rendered":"Frequently Asked Questions"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Frequently asked questions concerning legal cooperation, the scope of an initial assessment and the nature of my advisory approach.<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">What is the purpose of this&nbsp;page?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The fol\u00adlow\u00ading ques\u00adtions address recur\u00adring aspects of legal coop\u00ader\u00ada\u00adtion, the ini\u00adtial assess\u00adment and the scope of my prac\u00adtice.<br>They are intend\u00aded to pro\u00advide ori\u00aden\u00adta\u00adtion and to help deter\u00admine whether legal sup\u00adport may be appropriate.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">What does an initial assessment include \u2013 and what does it not include?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The ini\u00adtial assess\u00adment serves as a first legal ori\u00aden\u00adta\u00adtion. Its pur\u00adpose is to deter\u00admine whether a mat\u00adter is legal\u00adly rel\u00ade\u00advant and whether fur\u00adther legal sup\u00adport may be appropriate.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It does not replace a com\u00adpre\u00adhen\u00adsive legal review and does not usu\u00adal\u00adly include final legal con\u00adclu\u00adsions or con\u00adcrete rec\u00adom\u00admen\u00adda\u00adtions. Any in-depth analy\u00adsis is car\u00adried out on the basis of a sep\u00ada\u00adrate engagement.&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Does contacting you already create an attorney-client relationship?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. Con\u00adtact\u00ading me via this web\u00adsite or request\u00ading an ini\u00adtial assess\u00adment does not in itself cre\u00adate an attor\u00adney-client relationship.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A man\u00addate is only estab\u00adlished through an explic\u00adit engage\u00adment and cor\u00adre\u00adspond\u00ading agreement.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">How does the engagement typically work?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The engage\u00adment is han\u00addled in a struc\u00adtured man\u00adner tai\u00adlored to the spe\u00adcif\u00adic mat\u00adter. Meet\u00adings may take place in per\u00adson or by using appro\u00adpri\u00adate com\u00admu\u00adni\u00adca\u00adtion&nbsp;tools.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deci\u00adsive fac\u00adtor is a care\u00adful and prop\u00ader han\u00addling of the man\u00addate in accor\u00addance with pro\u00adfes\u00adsion\u00adal&nbsp;rules.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you represent clients in objection proceedings against the tax authority?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. I rep\u00adre\u00adsent clients in objec\u00adtion pro\u00adceed\u00adings against tax assessments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is based on a care\u00adful legal review of the assess\u00adment and the under\u00adly\u00ading facts and legal issues. The aim is an appro\u00adpri\u00adate cor\u00adrec\u00adtion or legal clar\u00adi\u00adfi\u00adca\u00adtion of the dis\u00adput\u00aded points.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you handle proceedings before the Fiscal Courts?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. I rep\u00adre\u00adsent clients before the Fis\u00adcal Courts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deci\u00adsion to pur\u00adsue court pro\u00adceed\u00adings is made on the basis of a thor\u00adough legal analy\u00adsis and a real\u00adis\u00adtic assess\u00adment of prospects and&nbsp;risks.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Which documents are typically relevant when reviewing a tax assessment?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The required doc\u00adu\u00adments depend on the indi\u00advid\u00adual case. Typ\u00adi\u00adcal\u00adly rel\u00ade\u00advant are the tax assess\u00adment, the explana\u00adto\u00adry notes, the tax return or assess\u00adment return, and the key cor\u00adre\u00adspon\u00addence with the tax authority.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the assess\u00adment is based on an audit, an esti\u00adma\u00adtion, or spe\u00adcif\u00adic find\u00adings, addi\u00adtion\u00adal doc\u00adu\u00adments may be required.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you replace a tax adviser?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As an attor\u00adney, I am autho\u00adrised to pro\u00advide com\u00adpre\u00adhen\u00adsive assis\u00adtance in tax mat\u00adters. This includes tax advice, the prepa\u00adra\u00adtion of tax returns, and rep\u00adre\u00adsen\u00adta\u00adtion before tax author\u00adi\u00adties and the Fis\u00adcal Courts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tax advice may there\u00adfore be pro\u00advid\u00aded inde\u00adpen\u00addent\u00adly or in coop\u00ader\u00ada\u00adtion with an exist\u00ading tax adviser.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where ongo\u00ading tax sup\u00adport is already in place, my work reg\u00adu\u00adlar\u00adly focus\u00ades on the legal assess\u00adment of com\u00adplex mat\u00adters and on con\u00adduct\u00ading objec\u00adtion pro\u00adceed\u00adings and Fis\u00adcal Court proceedings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The scope of the engage\u00adment depends on the struc\u00adture, risk pro\u00adfile, and pro\u00adce\u00addur\u00adal stage of the matter.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you advise on international or cross-border matters?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Cross-bor\u00adder mat\u00adters form an impor\u00adtant part of my practice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I advise on mat\u00adters with an inter\u00adna\u00adtion\u00adal dimen\u00adsion, for exam\u00adple relo\u00adca\u00adtion to or from Ger\u00admany, cross-bor\u00adder share\u00adhold\u00ading struc\u00adtures, or dou\u00adble tax\u00ada\u00adtion issues, and, where appro\u00adpri\u00adate, work with tax advis\u00aders and for\u00adeign coun\u00adsel to prop\u00ader\u00adly account for nation\u00adal specifics.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you advise on corporate structures with tax relevance?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. I advise on reor\u00adgan\u00adi\u00adsa\u00adtions, par\u00adtic\u00adi\u00adpa\u00adtion struc\u00adtures, and wealth struc\u00adtures with tax relevance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes con\u00adsid\u00ader\u00ading tax law aspects as well as cor\u00adpo\u00adrate and lia\u00adbil\u00adi\u00adty-relat\u00aded implications.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you also advise individuals?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. I also advise indi\u00advid\u00adu\u00adals, in par\u00adtic\u00adu\u00adlar on tax-relat\u00aded and legal\u00adly com\u00adplex mat\u00adters, for exam\u00adple in con\u00adnec\u00adtion with assets, par\u00adtic\u00adi\u00adpa\u00adtions, or cross-bor\u00adder situations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sim\u00adple every\u00adday ques\u00adtions or short one-off ques\u00adtions with\u00adout deep\u00ader legal rel\u00ade\u00advance are not the focus of my practice.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Do you take on short one-off questions or \u201cquick assessments\u201d?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">My advice is not designed for short one-off ques\u00adtions or gener\u00adic quick assessments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I work in a struc\u00adtured man\u00adner and review the rel\u00ade\u00advant facts care\u00adful\u00adly. This requires time and in-depth analy\u00adsis, but it is the basis for robust and sus\u00adtain\u00adable results.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">When can a tax structure become legally problematic?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax struc\u00adtures are gen\u00ader\u00adal\u00adly per\u00admis\u00adsi\u00adble as long as they oper\u00adate with\u00adin the frame\u00adwork of the law. How\u00adev\u00ader, issues may arise if tax author\u00adi\u00adties assume that a struc\u00adture was cre\u00adat\u00aded sole\u00adly to obtain tax advan\u00adtages with\u00adout a gen\u00aduine eco\u00adnom\u00adic purpose.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In such sit\u00adu\u00ada\u00adtions, author\u00adi\u00adties may exam\u00adine whether the arrange\u00adment con\u00adsti\u00adtutes an abuse of law or whether the intend\u00aded tax ben\u00ade\u00adfits should be dis\u00adre\u00adgard\u00aded. A struc\u00adtured legal analy\u00adsis can help clar\u00adi\u00adfy the legal and eco\u00adnom\u00adic ratio\u00adnale of the arrangement.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">When is it useful to involve a lawyer in addition to a tax adviser?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax advis\u00aders play a cen\u00adtral role in analysing and cal\u00adcu\u00adlat\u00ading tax con\u00adse\u00adquences. How\u00adev\u00ader, when cor\u00adpo\u00adrate struc\u00adtures, share\u00adhold\u00ader arrange\u00adments or cross-bor\u00adder sit\u00adu\u00ada\u00adtions are involved, addi\u00adtion\u00adal legal advice may be advisable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Legal coun\u00adsel can focus on struc\u00adtur\u00ading the arrange\u00adment in a legal\u00adly sound way, review\u00ading con\u00adtrac\u00adtu\u00adal aspects and assess\u00ading poten\u00adtial lia\u00adbil\u00adi\u00adty&nbsp;risks.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Can tax structures be questioned during a tax&nbsp;audit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Dur\u00ading tax audits, author\u00adi\u00adties may exam\u00adine not only indi\u00advid\u00adual tax posi\u00adtions but also the under\u00adly\u00ading legal and organ\u00adi\u00adsa\u00adtion\u00adal struc\u00adtures of a business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If a struc\u00adture appears unusu\u00adal or par\u00adtic\u00adu\u00adlar\u00adly tax-dri\u00adven, the author\u00adi\u00adties may look more close\u00adly at its legal basis. A care\u00adful legal assess\u00adment can help explain the struc\u00adture and clar\u00adi\u00adfy its under\u00adly\u00ading rationale.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">What happens after the initial assessment?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If the ini\u00adtial assess\u00adment indi\u00adcates that more in-depth sup\u00adport is appro\u00adpri\u00adate, we will dis\u00adcuss the next steps and the scope of a pos\u00adsi\u00adble engagement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sub\u00adstan\u00adtive work on the mat\u00adter begins only on that&nbsp;basis.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Will you provide cost information before an engagement?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before accept\u00ading a man\u00addate, I inform clients about the applic\u00ada\u00adble billing basis, in par\u00adtic\u00adu\u00adlar under the Ger\u00adman Lawyers\u2019 Remu\u00adner\u00ada\u00adtion Act (<span class=\"caps\">RVG<\/span>) or on the basis of a sep\u00ada\u00adrate fee agreement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where pos\u00adsi\u00adble, I pro\u00advide an ini\u00adtial ori\u00aden\u00adta\u00adtion regard\u00ading the expect\u00aded cost range. Such an esti\u00admate, how\u00adev\u00ader, requires suf\u00adfi\u00adcient knowl\u00adedge of the rel\u00ade\u00advant facts and is sub\u00adject to the pro\u00advi\u00adso that no addi\u00adtion\u00adal or pre\u00advi\u00adous\u00adly unknown aspects arise dur\u00ading the course of the engagement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bind\u00ading fixed-fee com\u00admit\u00adments are gen\u00ader\u00adal\u00adly not appro\u00adpri\u00adate in com\u00adplex or con\u00adtentious matters.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deci\u00adsive fac\u00adtors are the scope, com\u00adplex\u00adi\u00adty and devel\u00adop\u00adment of the spe\u00adcif\u00adic mandate.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-custom-muted-color has-alpha-channel-opacity has-custom-muted-background-color has-background is-style-default\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fre\u00adquent\u00adly asked ques\u00adtions con\u00adcern\u00ading legal coop\u00ader\u00ada\u00adtion, the scope of an ini\u00adtial assess\u00adment and the nature of my advi\u00adso\u00adry approach. What is the pur\u00adpose of this&nbsp;page? The fol\u00adlow\u00ading ques\u00adtions address recur\u00adring aspects of legal coop\u00ader\u00ada\u00adtion, the ini\u00adtial assess\u00adment and the scope of my prac\u00adtice.They are intend\u00aded to pro\u00advide ori\u00aden\u00adta\u00adtion and to help deter\u00admine whether legal support&nbsp;[\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":4551,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_titles_title":"FAQ on Legal Cooperation | Tax and Corporate Law","_seopress_titles_desc":"Frequently asked questions on legal cooperation, initial assessment, fees and legal support in tax law, corporate law and cross-border matters.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[{"_seopress_pro_rich_snippets_type":"custom","_seopress_pro_rich_snippets_custom":"<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"What is the purpose of this page?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"The following questions address recurring aspects of legal cooperation, the initial assessment and the scope of my practice. They are intended to provide orientation and to help determine whether legal support may be appropriate.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"What does an initial assessment include \u2013 and what does it not include?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"The initial assessment serves as a first legal orientation. Its purpose is to determine whether a matter is legally relevant and whether further legal support may be appropriate. It does not replace a comprehensive legal review and does not usually include final legal conclusions or concrete recommendations. Any in-depth analysis is carried out on the basis of a separate engagement.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Does contacting you already create an attorney-client relationship?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"No. Contacting me via this website or requesting an initial assessment does not in itself create an attorney-client relationship. A mandate is only established through an explicit engagement and corresponding agreement.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"How does the engagement typically work?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"The engagement is handled in a structured manner tailored to the specific matter. Meetings may take place in person or by using appropriate communication tools. The decisive factor is a careful and proper handling of the mandate in accordance with professional rules.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you represent clients in objection proceedings against the tax authority?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Yes. I represent clients in objection proceedings against tax assessments. This is based on a careful legal review of the assessment and the underlying facts and legal issues. The aim is an appropriate correction or legal clarification of the disputed points.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you handle proceedings before the Fiscal Courts?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Yes. I represent clients before the Fiscal Courts. The decision to pursue court proceedings is made on the basis of a thorough legal analysis and a realistic assessment of prospects and risks.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Which documents are typically relevant when reviewing a tax assessment?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"The required documents depend on the individual case. Typically relevant are the tax assessment, the explanatory notes, the tax return or assessment return, and the key correspondence with the tax authority. If the assessment is based on an audit, an estimation, or specific findings, additional documents may be required.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you replace a tax adviser?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"As an attorney, I am authorised to provide comprehensive assistance in tax matters. This includes tax advice, the preparation of tax returns, and representation before tax authorities and the Fiscal Courts. Tax advice may therefore be provided independently or in cooperation with an existing tax adviser. Where ongoing tax support is already in place, my work regularly focuses on the legal assessment of complex matters and on conducting objection proceedings and Fiscal Court proceedings. The scope of the engagement depends on the structure, risk profile, and procedural stage of the matter.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you advise on international or cross-border matters?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Yes. Cross-border matters form an important part of my practice. I advise on matters with an international dimension, for example relocation to or from Germany, cross-border shareholding structures, or double taxation issues, and, where appropriate, work with tax advisers and foreign counsel to properly account for national specifics.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you advise on corporate structures with tax relevance?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Yes. I advise on reorganisations, participation structures, and wealth structures with tax relevance. This includes considering tax law aspects as well as corporate and liability-related implications.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you also advise individuals?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Yes. I also advise individuals, in particular on tax-related and legally complex matters, for example in connection with assets, participations, or cross-border situations. Simple everyday questions or short one-off questions without deeper legal relevance are not the focus of my practice.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Do you take on short one-off questions or \u201cquick assessments\u201d?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"My advice is not designed for short one-off questions or generic quick assessments. I work in a structured manner and review the relevant facts carefully. This requires time and in-depth analysis, but it is the basis for robust and sustainable results.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"When can a tax structure become legally problematic?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Tax structures are generally permissible as long as they operate within the framework of the law. However, issues may arise if tax authorities assume that a structure was created solely to obtain tax advantages without a genuine economic purpose. In such situations, authorities may examine whether the arrangement constitutes an abuse of law or whether the intended tax benefits should be disregarded. A structured legal analysis can help clarify the legal and economic rationale of the arrangement.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"When is it useful to involve a lawyer in addition to a tax adviser?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Tax advisers play a central role in analysing and calculating tax consequences. However, when corporate structures, shareholder arrangements or cross-border situations are involved, additional legal advice may be advisable. Legal counsel can focus on structuring the arrangement in a legally sound way, reviewing contractual aspects and assessing potential liability risks.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Can tax structures be questioned during a tax audit?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Yes. During tax audits, authorities may examine not only individual tax positions but also the underlying legal and organisational structures of a business. If a structure appears unusual or particularly tax-driven, the authorities may look more closely at its legal basis. A careful legal assessment can help explain the structure and clarify its underlying rationale.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"What happens after the initial assessment?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"If the initial assessment indicates that more in-depth support is appropriate, we will discuss the next steps and the scope of a possible engagement. Substantive work on the matter begins only on that basis.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Will you provide cost information before an engagement?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Before accepting a mandate, I inform clients about the applicable billing basis, in particular under the German Lawyers\u2019 Remuneration Act (RVG) or on the basis of a separate fee agreement. Where possible, I provide an initial orientation regarding the expected cost range. Such an estimate, however, requires sufficient knowledge of the relevant facts and is subject to the proviso that no additional or previously unknown aspects arise during the course of the engagement. Binding fixed-fee commitments are generally not appropriate in complex or contentious matters. The decisive factors are the scope, complexity and development of the specific mandate.\"\r\n      }\r\n    }\r\n  ]\r\n}\r\n<\/script>\r\n"}],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"wp_typography_post_enhancements_disabled":false,"iawp_total_views":1,"footnotes":""},"class_list":["post-4568","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/comments?post=4568"}],"version-history":[{"count":2,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4568\/revisions"}],"predecessor-version":[{"id":6795,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4568\/revisions\/6795"}],"up":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4551"}],"wp:attachment":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/media?parent=4568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}