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Selbstanzeige Steuerhinterziehung
Dabei muss die Selbstanzeige Steuerhinterziehung einiger formalen Regeln entsprechen, um die gewünschte Wirkung auch tatsächlich zu entfalten. Eine solche Selbstanzeige Steuerhinterziehung kann der Täter selbst aber auch ein Mittäter erstatten, nur muss diese vollständig und an den richtigen Adressanten ergehen. Wer beispielsweise eine Steuerstraftat durch Selbstanzeige Steuerhinterziehung heilen will, und diese bei der Polizei erstattet, erfüllt die geforderten Formalien nicht, womit die Selbstanzeige keine straferlassende Wirkung entfaltet.
Das zuständige Finanzamt muss, aufgrund der Selbstanzeige Steuerhinterziehung in die Lage versetzt werden, einen Steuerbescheid zu erlassen.
Rechtsanwälte in München zu diesem Thema finden sie bei muenchen-xl.de
Wegen der Komplexität dieses Rechtsgebietes und die geforderte Einhaltung von Formalien wird ein Steuerpflichtiger sinnvollerweise einen Fachanwalt für Steuerrecht kontaktieren und beauftragen. Nur so kann sichergestellt werden, dass die hohen Anforderungen, die an einer Selbstanzeige durch Gesetzgebung und Rechtssprechung gestellt werden, auch tatsächlich eingehalten werden.
Es ist dringend geboten, die Selbstanzeige nach der getroffenen Entscheidung zeitnah abzugeben. Wenn das Finanzamt bereits eine Prüfung angeordnet hat, sind die Möglichkeiten eine strafbefreiende Selbstanzeige zu stellen nicht mehr gegeben.
Der Gesetzgeber hat diese Möglichkeit eröffnet, um den Fiskus mit Geld zu alimentieren. Daher ist eine Selbstanzeige nur dann sinnvoll, wenn die hinterzogenen Steuer auch bezahlt werden können.
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