A letter from the tax office can quickly cause worry, especially when deadlines are running and money is at stake. The Ertogan law firm in Cologne supports private individuals and businesses in tax law matters, working factually and in close coordination with your tax adviser.
Tax law affects almost everyone, whether in relation to income tax, VAT, or questions concerning a business. As soon as the tax office issues an assessment or announces an audit, specific amounts are often at stake, along with rights that can only be preserved within certain deadlines. This is exactly where a level-headed legal assessment matters. Attorney Nurdan Ertogan handles your matter personally and explains the available options in clear terms.
The firm has been active in Cologne since 2010 and advises in German, Turkish and English. In tax law matters, we deliberately work closely with tax advisers, since the tax and legal sides are closely intertwined. You receive an honest assessment of your situation, without unrealistic promises. Where an objection or formal proceedings make sense, we guide you through it step by step.
01You may recognise this
You have received a tax assessment that seems too high, and you are considering whether an objection is worthwhile.
The tax office has announced a company audit or field audit, and you want to be well prepared.
You have missed a deadline, or fear you might miss one, and are looking for a solution.
A tax criminal allegation has been raised against you, or you are considering a voluntary disclosure.
As a business, you are in dispute with the tax office over VAT, estimates, or the recognition of business expenses.
02How I support you
Reviewing tax assessments and assessing whether an objection has prospects of success.
Filing and substantiating objections against tax office assessments within the running deadline.
Support during company audits and field audits, from preparation through to the closing meeting.
Representation in proceedings before the tax court where an out-of-court settlement cannot be reached.
Advice and defence in tax criminal law matters, including the question of a voluntary disclosure.
Coordination with your tax adviser, so that legal and tax aspects work together.
03How we work together
We begin with a personal meeting in which you provide your documents and the letter from the tax office. Attorney Ertogan reviews the facts and the legal position, paying particular attention to running deadlines, and discusses your realistic options with you. Where an objection or further action makes sense, we clearly agree the objective and the next steps together, coordinating with your tax adviser where needed. You are kept informed of progress and remain in control of the decisions at every stage.
04What does the advice cost?
Fees are billed under the German Attorneys' Remuneration Act (RVG) or under an individual fee agreement at an hourly rate of 450 euros. The initial consultation is a paid service, costing 249.90 euros for private individuals and 450 euros for businesses. These figures are a non-binding guide; the specific cost depends on the scope of your matter and is discussed with you in advance.
How long do I have to file an objection against a tax assessment?
The objection deadline is generally one month from the date the tax assessment is notified. For an assessment sent by post, it is usually deemed notified on the third day after posting. Once the deadline has passed, the assessment generally becomes final, so you should act quickly.
Is it even worth filing an objection with the tax office?
An objection is worthwhile if the assessment is incorrect or fails to take material facts into account. Whether that is the case can only be properly assessed after reviewing your documents. We give you an honest assessment of the prospects of success, so you do not pursue a route with no realistic chance.
What does the objection cost me if it is unsuccessful?
The objection procedure at the tax office itself is generally free of charge. Costs arise for the legal work involved, which is billed under the RVG or a fee agreement. Unlike a later court case, no court costs arise in the objection procedure.
What happens during a company audit?
During a company audit, the tax office reviews your tax-relevant documents for certain years. You receive an audit order in advance, stating the scope and period. Good preparation and clear communication with the auditor are important, and we support you here together with your tax adviser.
Do I have to agree to a company audit?
You generally have to accept a properly ordered company audit, since it is provided for by law. However, you do have rights, for example to reasonable preparation time and to an audit conducted within its intended scope. In certain cases, legal remedies can be pursued against a flawed audit order.
Can the tax office simply estimate my tax?
The tax office may estimate the basis for taxation if you fail to file a return or your figures are not comprehensible. However, an estimate must be logical and realistically justified. You can challenge an excessive or flawed estimate by filing an objection.
What should I do if I have missed a deadline with the tax office?
Get in touch as quickly as possible, because in certain cases reinstatement to the previous status (Wiedereinsetzung in den vorigen Stand) is possible. This generally requires that you missed the deadline through no fault of your own and can credibly demonstrate this. The sooner you act, the better the chances of still achieving something.
When can I file a claim before the tax court?
A claim before the tax court is generally only possible once the objection procedure has been concluded without success. A one-month deadline generally applies here too, running from the objection decision. Before this step, we jointly assess whether a claim makes sense and is economically justified.
Is a voluntary disclosure still possible if I failed to declare income?
A voluntary disclosure that grants exemption from prosecution can be possible, provided the matter has not yet been discovered and the statutory requirements are fully met. It is a demanding process, though, and mistakes can undermine its effect. Be sure to get legal advice before taking any action.
Does the firm work together with my tax adviser?
Yes, close coordination with your tax adviser is an explicit part of our work in tax law matters. The tax adviser knows the figures, and the firm provides the legal representation and handling of proceedings. This way, tax and legal aspects are considered together, without duplication or conflicting steps.
