Dr. Isabell Matthey

• Undeclared income from undeclared capital assets (e.g. from Switzerland, Lichtenstein, Austria); use of foreign foundations
• Estate / inheritance containing undeclared funds - Legalisation of foreign capital assets / transfer of undeclared assets
• Entrepreneurial investment of undeclared funds abroad: Tax fraud, embezzlement, fraud, corruption
• Defence against writs of attachment and against insolvency applications by the tax office at the competent fiscal court
• Undeclared income from undeclared capital assets (e.g. from Switzerland, Liechtenstein, Austria); use of foreign foundations
• Employing sub-contractors using fictitious invoices
• Estimate on grounds of non-submission of tax returns and initiation of enforcement measures by the tax office
• Evasion of income tax and social insurance contributions in the framework of labour leasing and/or use of sub-contractors (especially in the construction industry)
• Unusual features found in the framework of audits (analysis of control report)

The focuses of her work exclusively lie in contentious tax proceedings and advice regarding self-disclosure, e.g.:

• Defence in criminal proceedings for tax offences,
• criminal tax law and commercial criminal tax law counselling, e.g. regarding self-disclosure,
• Support during contentious audits
• Execution of appeals and lawsuits against the financial authorities both in court and out of court

• Exempt from punishment in spite of the tax CD (comment by Nuremberg Local Court of 02/08/2012, re. 46 Ds 513 Js 1382/11), Ingo Heuel, A-St B 2014, 37
• Burden of proof in the event of refusal of input tax deduction in cases of sales tax fraud (annotation regarding Munster Fiscal Court of 12/12/2013, 5 V 1934/13 U), Ingo Heuel, A-St B 2014, 107
• Script for the training course "Certified Consultant for Criminal tax law (DAA) 2013/2014", "Criminal Tax Law - Preventative Counselling - Self-Disclosure - Tax Compliance" course module, Dr. Otto Schmidt Verlag
• Script for the 2014 seminars on tax investigations at Cologne, "Self-disclosure - selected aspects" lecture part, Dr. Otto Schmidt Verlag
• Script for the 104th Working and discussion conference 2014, "Selected practical aspects of self-disclosure counselling" lecture module, Tax Advisers' Association of North Rhine-Westphalia