Subscribe to our Newsletter
Subscribe to our newsletter to get the latest news.
Commercial criminal law & criminal tax law
Taxes and tax-related issues arise in all economic sectors, whether in a company or a corporation. Tax laws are constantly being reformed, with each new change more complex than the last.
For this reason, many people entrust tax matters to their tax advisors. However, when it comes to a tax criminal procedure, this is no longer a good idea. Not only because the tax advisor is often involved in the process, but more importantly, a tax criminal procedure is a "real" criminal procedure that requires a secure handling of criminal procedural law.
Our tax specialists have many years of experience and excellent interdisciplinary knowledge in all areas of taxation. Whether it's administrative offense proceedings, taxation procedures, or tax criminal proceedings, we handle your matters discreetly and with as few interventions as possible.
Defense in Tax Criminal Procedures
When tax auditors from the tax office find errors in tax returns, the suspicion of tax evasion quickly arises. This can become very serious for you: Providing incomplete or incorrect information to tax authorities to reduce taxes is a criminal offense, as tax evasion is considered a criminal act.
If taxpayers are suspected of tax evasion, they face fines or imprisonment. Depending on the amount of fraud, the sentence can be up to 10 years in prison. If you find yourself in such a situation, you need professional support from specialized tax criminal lawyers as quickly as possible.
Our team of experienced and competent tax specialists is at your disposal: We provide advice, accompany, and defend you effectively to optimize your court proceedings and achieve the best possible outcome for you. Contact us early and schedule a consultation today. We are here to help you!
How and where should paints and coatings be properly disposed of? Has an authority put obstacles in your way regarding your building permit? Is there construction happening on the neighboring property, and you think there's nothing you can do about it?
When an authority makes a decision against you, you don't have to accept it passively. Contest it and file an objection. Authorities are specialized legal departments, so you should ensure you communicate with them on equal footing. This is best achieved with an experienced lawyer.
We are your contact for this. Consult our administrative law attorneys early. Everything regulated by the state is linked to administrative law: this includes all environmental law issues such as noise protection, water protection, soil protection, and waste law, as well as all areas of public construction law and economic law.
Our experts are here to help: We assess your legal questions, check your deadlines, handle communication with authorities, and represent you competently in court proceedings.
Public Construction Law
Not every building application goes through smoothly. This may be due to the few but complicated legal provisions. In building authorities, staff are often qualified architects. As a result, the focus is often more on technical questions, which can leave your legal options overlooked.
We can help: Our attorneys are specialized in issues related to building permits, construction neighbor law, and property law. We prepare legal feasibility studies, communicate with the relevant authorities on your behalf, and represent your interests—both out of court and in court.
Preparation of Expert Opinions
To make informed and well-founded decisions as a client, an expert opinion can be helpful. It summarizes and assesses the current condition of, for example, a building or property.
We provide you with individual, high-quality, and convincing expert opinions based on current legal practice. This ensures you are well-informed and protected in all legal matters. Such a feasibility study not only benefits you but can also help avoid or resolve disputes.
The type and scope of the expert opinion depend on your individual situation. Consult our administrative law attorneys to ensure you are on safe ground.
Legal Support in Building Permit Procedures
Whether or not you receive a building permit largely depends on issues of building planning and building regulations law. In many cases, involved architects can clarify simple legal questions themselves: What does a building permit cost? What requirements must be met? How long is such a permit valid, and when does it expire?
However, the devil is often in the details. For disputes in building planning law, it's worthwhile to involve a lawyer with expertise in administrative law: otherwise, not all your legal claims may be considered. Additionally, communication between the building authority and the applicant often suffers, as architects sometimes struggle to detach themselves from their own design.
Our specialists help bring your (construction) project closer to reality: We represent your interests and mediate communication between all parties involved.
Legal Advice in Building Regulation Law
Has the building authority issued a usage prohibition, demolition, or dismantling order? Here, you need a quick overview of your rights!
Often, there is uncertainty about the exact permit status. Only attorneys can provide competent assistance here: they gain access to necessary files, develop defense strategies, and shorten the entire process by valuable time.
Our experts in administrative law are available for this. We also ensure you receive your building permit, arrange for the design or demolition of buildings, and challenge or negotiate usage prohibitions.
Public Economic Law
Every area of the economy is monitored by its designated supervisory authority. Entrepreneurs encounter this authority unfavorably when a violation is detected. In such proceedings, you can rely on our extensive expertise in criminal and administrative offense procedures to protect your company from harm.
Our expert team is well-acquainted with the procedures and decision-making processes of public administration. Whether in approval procedures, official orders or complaints, or accessing administrative information: our administrative law attorneys are happy to advise and represent your company and interests.
Our Experts for this Specialty
Partner, Lawyer, Specialized Lawyer for Banking and Capital Markets Law, Specialized Lawyer for Tax Law
Lawyer, Specialized Lawyer Tax, Certified Innovation Manager in Accordance with ISO 56002
If you are financing the acquisition of the aircraft through a loan or leasing arrangement, we can optimally advise you on the transaction. This includes drafting and negotiating a financing agreement suitable for your purposes, as well as addressing potential liens and other security arrangements.
Additionally, we coordinate the processes between you as the buyer, your bank, sellers, and operators. We ensure that the requirements of the credit institution for loan disbursement can be met so that the purchase price can be paid upon the technical acceptance and delivery of your business jet.
Our team has advised on aircraft financing worth 5.6 billion EUR. Moreover, we collaborate with the experienced and ideal partners.
When buying and selling aircraft from and to the European Union, import sales taxes and customs duties may apply. This must be properly declared as soon as the aircraft lands at the first customs airport. Otherwise, your VAT refund could be jeopardized when the aircraft is used for business purposes and, depending on where it is handed over, further transaction duties may be incurred. Based on our many years of experience with the export and import of aircraft, we optimize both your transaction and the handover of your business jet.
For the registration of your aircraft, you need to complete and submit numerous documents. Whether you want to register your business jet under the flag of the Channel Islands, the Virgin Islands, or with the Luftfahrt-Bundesamt (LBA) in Braunschweig, Germany – we advise and assist you in preparing the necessary documentation and registration.
Often, Owners are lacking the knowhow to maintain an aircraft in compliance with the regulations of the EASA (European Union Aviation Safety Agency) and the LBA (Luftfahrt-Bundesamt, German Federal Aviation Office), and let their aircraft be manageged by an AOC. If you decide to operate your aircraft through such an operator, this involves a variety of legal and economic questions. We assist you in answering these questions and in drafting the contracts.
We examine both the legal permissibility and the tax implications – depending on your intended owner flights, third-party charter for cost reduction, use for company transport within the group, or shared use with other co-owners. This includes topics such as VAT exemption, fuel tax, or operating costs as deductible expenses in special purpose entities.Additionally, we handle the mediation of optimal partners as well as the creation of the necessary contractual documentation for you. For example, in the use of a foreign Air Operator Certificate (AOC) or the implementation of the Continuing Airworthiness Management Organisation (CAMO).
For many owners and operators of business aircraft, as well as their legal advisors, neither the purchase nor the sale of the aircraft is part of their daily business. The risk of overlooking pitfalls in unfamiliar territory is high. Therefore, we take care of the smooth execution of the transaction.
Our advisory goal is to protect and represent your interests. This means more than just the concrete planning and documentation of the transaction: creative solutions must be developed, and the deal must be quickly brought to a close without getting bogged down in potential side issues. We accompany you every step of the way: from advising on technical questions before the purchase to tax issues and customs clearance.
We are at your service 24/7 to quickly complete your transaction. With over 150 transactions completed, we have a wealth of experience. Thanks to a fee cap and regular cost updates, you always have an overview of your cost volume with us. Additionally, we collaborate with Germany's largest independent aircraft broker: BAS – Business Aviation Services.
To separate liability, aircraft are often not operated within the owner's operational company but through dedicated holding entities. Together with our notaries, we provide all the necessary services from a single source, guiding you through the entire process—from establishing a national or international special purpose company to legally connecting it with the aircraft owners.
Partner, Lawyer, Notary, Specialized Lawyer for Commercial and Corporate Law, Specialized Lawyer for Inheritance Law
Aircraft Damage Claims
When aircraft sustain damage, legal disputes with insurers can quickly arise. For instance, if a pilot makes errors during flight preparation leading to an accident, liability insurers may hold the pilot accountable, or hull insurers may refuse coverage due to alleged gross negligence. These cases often require judicial clarification to determine whether safety regulations were violated. Successfully asserting claims against insurers demands in-depth expertise in aviation and insurance law.
Aircraft Damage Claims
Wet-leasing, or ACMI leasing, involving the charter of aircraft along with crew, maintenance, and insurance, has become a critical operational model. Due to fluctuating and often short-term capacity needs of commercial airlines, coupled with supply chain delays from aircraft manufacturers, various forms of wet-leases have emerged to cater to these individual requirements. We tailor contracts to your specific needs, focusing particularly on ensuring quality standards regarding maintenance, crew qualifications, and financial security through performance guarantees.
Aircraft Leasing Agreements
In recent decades, the aircraft leasing market has experienced significant growth. Large leasing providers offer aircraft to commercial airlines in various forms under complex and extensive contracts. We delve into this intricate field to craft solutions that align with your interests, addressing delivery and redelivery conditions, usage scope, and responses to contract violations (default situations). Additionally, we coordinate the execution and implementation of agreements to secure optimal outcomes for you.
Employment and Freelance Contracts for Pilots
Navigating the intersection of labor law and aviation law requires specialized knowledge. For example, the definition of travel to the home base differs under labor law compared to FRMS (Fatigue Risk Management Systems). Determining whether a pilot is an employee or a freelance operator hinges on nuanced legal precedents. Our labor law team advises various commercial aviation companies, helping you address these complexities without stumbling.
Maintenance Agreements
Maintenance forms the cornerstone of safe flight operations. We provide counsel on framework agreements for base and line maintenance, negotiating contracts for the supply of technical components and avionics to ensure reliable operations.
Corporate Law
As the legal counsel of GATE e.V., we are closely connected to the recurring legal challenges that affect your business. This enables us to provide swift, cost-effective, and well-founded advice. Whether you are a foreign corporation seeking guidance on legal matters for your subsidiary in Germany, drafting a framework supply agreement, or requiring tailored terms and conditions for your procurement processes, we have the right solution at hand. The German Aviation Security Act holds no surprises for us, and we navigate the intricacies of an airside vehicle just as confidently as we handle vertical baggage conveyors.
That's what you can expect
This is how we work at activelaw
Your Information
You tell us about your situation, we review your documents. We will give you an initial assessment of your case as soon as possible.
Your opportunities
Our experts will advise you on your chances of success and the individual options for your case.
Our promise
We advise and represent you in all legal matters until your request is successfully implemented.
Do you have specific questions or a particular concern?
