December 2018

New publication: Handbook on Voluntary Disclosure

CHSH partner Dr. Benjamin Twardosz, LL.M. is co-author of the "Handbook on Voluntary Disclosure", which has just been released by MANZ.

Renowned scientists, tax experts and consultants, including CHSH attorney Univ.-Prof. DDr. Peter Lewisch, examine all aspects related to the voluntary disclosure of tax offences that are practical and at the same time have been subjected to scientific scrutiny.

In addition to explaining the fundamental requirements regarding the form and content of voluntary disclosures, the handbook also provides in-depth explanations of important points of doubt and practical tips.

The handbook answers the following questions, among others:

  • What should be taken into account when explaining transgressions and disclosing relevant circumstances?
  • How does one make good the damage?
  • What specific features exist in connection with the responsibility of legal entities?
  • Which persons must be named as perpetrators?
  • Are "estimated" or "anticipatory" voluntary disclosures permitted or wise?
  • What are the specific features of a voluntary disclosure that should be borne in mind in relation to tax on wages and VAT?
  • Do special procedural features exist and, if so, what are they?

The book presentation, including a panel discussion with representatives from the tax authorities, will take place on 24 January in the offices of MANZ on the Kohlmarkt in Vienna.

More information can be found here.