Friedrich Kötter-Boisserée

Friedrich Kötter-Boisserée
Dipl.-Finanzwirt
Attorney
Certified specialist in tax law

Specialists areas: Tax law, transformation-of-companies tax law, transformation-of-companies law, criminal law for tax offenses

I have been advising companies/individuals of all legal forms as a lawyer since 1990, specialising in tax law, and since 1997 I have also been licensed as a specialist lawyer for tax law. My former employment with the tax authorities of the state of North Rhine-Westphalia helps me to assess the approach of the tax authorities and to incorporate this into my advice.

In cooperation with our corporate law specialists, I provide tax advice on M&A transactions (including tax due diligence, review of purchase agreements for share and asset deals, review of financing arrangements and advice on tax clauses), also utilising the structuring options offered by the German Reorganisation Act and the German Reorganisation Tax Act.

With regard to our medium-sized clients, I also advise on DTA law and foreign tax law in the field of international tax law.

In real estate law (construction and architectural law, public procurement law, tenancy and condominium law), which is a key area at our Düsseldorf office, I provide support in the field of real estate tax law, e.g. with regard to real estate transfer tax in real estate transactions, direct and indirect changes of shareholders, VAT and trade tax as well as construction withholding tax.

Currently "popular" are the activities of the tax authorities to insist on the realisation of significant hidden reserves in the event of a change of legal entity, whereby the publicly appointed and sworn experts are often confronted with the valuation by the tax authorities' own valuers, which often ends to the disadvantage of the taxpayer concerned. This almost always results in an increased need for advice, if only because of the volume of hidden reserves realised.

My previous work for the auditing firm WSP W. Schuster und Partner GmbH for small to medium-sized insurance companies (professional pension funds, death benefit funds and provident funds) and financial services companies has given me expertise in the area of balance sheet and balance sheet tax law, for example in the recognition and valuation of capital investments, tax equalisation items or commission claims.

Currently, in many property transactions and tax audits, so-called 15a documentation is requested, in the context of which the owner instructs us as consultants to report in writing on the type and scope of input tax deductions made in the past.

Non-profit organisations (NGOs) are grateful for tax advice and, above all, advice on charitable law, be it with regard to revenue-surplus accounting by way of divisional accounting or with regard to the tax requirements for the use of funds. In this context, questions relating to association law, in particular the articles of association, must always be clarified.

There is also frequent demand for advice and support in proceedings relating to the determination of the social security status of shareholder managing directors and third-party managing directors.

I am also interested in providing preventive and aftercare advice in cases involving the liability of managing directors and board members for tax debts. In my experience, almost every liability assessment is incorrect. Accordingly, the probability of saving company directors from excessive liability debts is high.

I also specialise in dealing with special issues of substantive and formal law, including conducting legal proceedings before the fiscal courts and the Federal Fiscal Court.

Finally, tax and criminal tax law advice and legal representation in connection with voluntary disclosures to the tax authorities is a major focus. Timely and, above all, complete subsequent declarations for the entire period in question help to avoid or at least limit criminal sanctions. Experience shows that criminal tax proceedings or tax offence proceedings can be brought to a close in the vast majority of cases against payment of a fine.

Otherwise, our tax department team offers a full service for medium-sized companies of all legal forms (bookkeeping, annual financial statements, tax returns, payroll accounting, ongoing tax advice and support for tax and social security audits).