Attorney Erwin Glaab

Date of birth: 29.09.1961

Attorney
Tax Advisor
Attorney for tax law
Consultant for international tax law


Professional development:

Tax training at the German subsidiary company of coopers & lybrand, one of the previous “big six” tax advisory / auditing and management consultancy companies.

Later move to a German mid-size law firm specialising in business criminal law (Dr. Rückel & Coll., Munich); exclusively responsible for representation in criminal proceedings for tax fraud before the authorities for administrative fines and criminal proceedings or the tax investigation department and their fiscal treatment.

Areas of speciality:

Tax:

Criminal proceedings for tax fraud:

We handle foundation structures in Liechtenstein in fiscal terms and in terms of proceedings for tax fraud - especially in the light of current announcements of investigations to be made by customs officials. Such family foundations can often be dissolved at a bearable tax burden - in particular with respect to trust arrangements. In the eyes of criminal law, impunity can usually be obtainable by taking adequate and timely action.

Representation of clients in criminal proceedings for tax fraud before the authorities for administrative fines and criminal proceedings and / or the tax investigation department of the tax office with a focus on regulating the matter of the fiscal proceedings, i.e. by reaching a settlement or by means of a voluntary declaration.

Frequent representation of heirs who have received an inheritance with a “fiscal issue”. The background to this is when the testator has not met his or her fiscal obligations to the full extent. In such cases, if the heirs have knowledge of this, or should have had knowledge of this, they are subject to an obligation to report the matter. If this obligation is breached, it may lead to legal consequences for tax fraud. Our office resolves such regular, complex cases for both the testator as well as the heirs, in both fiscal terms as well as in terms of the proceedings for tax fraud.

Comprehensive representation before the tax investigation department in the event of a suspected so-called domiciled company by the financial authorities. In such cases, which regularly occur in Switzerland and Liechtenstein, the tax office will try to attribute the results of the supposed letter-box company directly to the party involved from both a fiscal point of view as well as in terms of proceedings for tax fraud. Especially in such cases, that cannot be sufficiently investigated by the tax office due to the cross-border element, having representation can be particularly effective.

Our services are also frequently used during ongoing company audits. Occasionally, suspicions of tax fraud are raised during an audit by the auditors, and they inform the party involved of this. This changes the legal status of the affected party, who will now require advice / representation in criminal proceedings for tax fraud.

Our services are also frequently used by tax advisers, who due to their own vocational training have limited experience and knowledge of representation in criminal proceedings for tax fraud. Furthermore, a simultaneous representation in fiscal matters and matters relating to criminal proceedings for tax fraud may not be compatible with the fiscal obligations of a tax advisor.

Numerous handling and processing of so-called banking procedures, i.e. the transfer of money or securities to neighbouring foreign countries, usually for the purposes of avoiding the amount withheld on savings tax from 1993. Pursuit and enforcement of fiscal claims before court during administrative procedures (appeal procedures) and before the financial courts.

Due to the law that was passed on 01.04.2004 for issuing statements exempting the taxpayer from punishment (StraBEG), an increasing number of tax amnesties were phased out. Cross-border related matters, e.g. amnesties for income from a foundation in Liechtenstein, were frequently included in these.

The mitigation of fiscal consequences following initiation of criminal proceedings for tax fraud or the filing of a voluntary declaration constitute an important aspect of the consultation service. Success in enforcing a lower rate of tax naturally has a direct effect on the proceedings for tax fraud.

Law:

Specialisation in handling liability cases for capital investments focusing on investment intermediaries / advisers, but also in particular the financing / advising banks, as well as liability for prospectuses, etc. This includes, for example, problems relating to stock market transactions, but also to incorrect mediation and financing of real estate, company shareholdings such as closed-end real estate investment funds or tax-beneficial schemes for constructing properties.

Consultation with the drafting and correction of transfer agreements, such as the giving of property during lifetime with corresponding variations in form (usufruct, a life-long in rem or obligatory right to live in the property, assumption of debt, maintenance obligation of the transferor, life annuity fund, continuous encumbrances, etc.). Advance assignments of property or those for the transfer of lifetime achievements, e.g. the transfer of a company to a suitable successor, are usually made to optimise the tax situation for tax on profits, inheritance tax and tax on gifts.

Pursuit and enforcement of general civil law payment claims and defence before court.