Tax Law
We Are First When it Comes to Handle the Complicated Matters
Complex Know-How
Germany may be proud of having enacted the most complicated tax law in the world. Our tax law is marked by an excessive number of special provisions, and we are no longer looking at the target of optimizing taxes but we are rather trying to avoid unjustified tax burdens. Even fiscal authorities and tax auditors can’t cope with the numerous special provisions and permanent reforms. PNHR has always been an institution in tax law. We adhere to be very demanding as we have our own department of tax lawyers. Our tax lawyers are authoritative for our clients but also for our fellow practitioners.
Partner for Fellow Practitioners
Just as the fiscal authorities already for a long time can’t cope with the tax law, also tax advisers, and even lawyers, are experiencing difficulties in handling complex tax issues. Many small and mid-size tax advisers take care of the standard tax needs of their clients, without having the time themselves to expeditiously and correctly address specialty questions in taxation. PNHR is a fair partner, and, according to the requests in each individual case, we either advise our fellow practitioner or his client directly. In that respect, it has proven helpful that we are able to also address mere legal questions.
Specialty Areas
Tax litigation is an outstanding area of expertise of our tax lawyers. We are experienced in litigation before the tax courts and the Federal Tax Court, and we enjoy an acceptance that is sometimes denied to tax advisers with a mere commercial degree. Our success rate in tax litigation is well above average which is also attributable to the fact that we openly assess the chances of success in tax litigation. PNHR tax lawyers have even been successful in convincing the Federal Tax Court to give up judicial precedents established over years.
Opinions in tax issues are another specialty area. These can either be prepared in the form of extensively reasoned expert opinions or in the form of immediate written or oral commentaries to issues brought forward by fellow practitioners. Quite often, we are asked to render a second opinion so as to confirm whether or not the advice rendered by our fellow practitioner is critical under a tax law perspective.
Other fields in which we assist our fellow practitioners are requests for a binding decision, statements as to facts and tax law implications in the context of tax audits by the fiscal authorities, advice on the restructuring companies, documentation of transfer prices, and questions of international tax law.
