An inconspicuous change in the law brings about major changes in the relationship between tax advisor and his client.
Why is?
Up until now, telephone monitoring with a tax advisor was only possible if he was involved in gang-style tax evasion at a sales tax carousel.
From July 1, 2021, telephone monitoring is now possible, among other things, if tax evasion continues to be committed on a large scale by a gang (new version of § 100a StPO).
The restriction on sales tax no longer applies.
What does this mean between what does this mean for the relationship between the tax advisor and his client?
In the case of larger tax evasion, the tax advisor has to be more careful than before not to be made an assistant to the tax evaders.
Because: If the tax advisor is suspected of having assisted in large-scale tax evasion (more than € 50,000 tax evasion per individual act), his telecommunications can be tapped if the tax evasion is gangs (at least three participants) and continues (over several Assessment areas) is committed. Companies that evade taxes will quickly meet the requirements.
What are the dangers for the tax advisor and his clients?
For the client there is a risk that the telecommunications with his tax advisor can theoretically be eavesdropped if he commits a major tax evasion and the tax advisor is suspected of having helped.
There is an additional risk for the tax advisor because such communication monitoring may prove the tax advisor’s knowledge.
What is the risky action of the tax advisor?
A tax advisor does not aid in tax evasion if he shows what is known as “professional behavior”. In any case, this is the case if he has no reliable knowledge of tax evasion and extends purely to the activities that a tax advisor typically performs in a tax advisory mandate.
If, on the other hand, the tax advisor knows that his client’s actions are aimed exclusively at committing a criminal act (tax evasion), the tax advisor is not acting in good faith and is aiding and abetting tax evasion if he continues to pursue his activity.
For this reason, the tightening of the law creates a new risk area for both sides of the tax advisory mandate.
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