Rüdiger Hitz

Personal Facts

• Born on 03rd January 1970
• Apprenticeship as qualified German banker, 1991 to 1993
• Legal studies at Bayreuth, Göttingen, and Hanover Universities
• First state examination 1998
• Legal clerkship at Saarbrücken Higher Regional Court (training departments including e.g. Saarbrücken Tax Office and a Big-Four Audit Firm)
• Second state examination 2000
• Admitted to the bar 2001
• Attorney-at-law with PriceWaterhouseCoopers AG (Tax and Legal Services), 2000 to 2003
• Attorney-at-law with Schindhelm Rechtsanwalts GmbH, 2003 to 2011
• Tax consultant since 2005
• Specialist attorney for tax law since 2005
• Lecturer (e.g. at Sparkassenakademie Hanover)
• Fees expert with Lower Saxony Chamber of Tax Consultants, 2008 to 2011

Areas of specialization 

• Attending searches
• Defense in investigative and all main proceedings
• Voluntary disclosure to avoid penalty, including tax assessment and bank scheduling
• Attending tax audits and tax evasion investigations
• Representation in finance court litigation
• Consultation and representation in liability proceedings as well as in enforcement proceedings under tax law

• Granting/taking of undue advantage (in business transactions)
• Corruption/corruptibility
• Anti-competitive collusion in tenders

• Accounting fraud
• Corruptibility in business transactions
• Violations of the Drug Act
• Debarment

• Criminal trademark infringement
• Criminal use of utility models
• Copyright violations

Insolvency criminal law

• Crimes in corporate crisis
• Secreting assets
• Balance sheet fraud
• Violation of the obligation to keep books
• Fraudulent preference of creditors/debtors
• Representation in parallel tax/social security liability proceedings

Corporate criminal law   

• Defense in investigative proceedings/attending searches
• Defense in administrative penalty proceedings
• Skimming of profits
• Recording in public registers

Environmental criminal law  

• Unauthorized handling of hazardous waste
• Soil/water/air contamination
• Unauthorized operation of plants

Compliance

• AAnalysis of criminal corporate risks
• Risk management - preventive structural consultation to avoid criminally relevant facts
• Management level training  
• Employee training

Due Dilligence

• Corporate analysis
• Balance sheet audits
• Assessment of personnel/material resources
• Strategic positioning

Law governing liberal professions

• Defense in proceedings under the law governing the professions

Presentations

• Lectures on tax and economic criminal law issues
   

Publications

Articles

• Zur Betriebsaufspaltung, FR 1996, 850
• Die WM-Loge im Visier der Finanzverwaltung? Rahmenbedingungen bei der Gewährung von Incentive-Leistungen, ArbRB 2005, 334 (jointly with Dr. Oliver Ebert)
• Annotation of Magdeburg Regional Court, decision of 01 September 2005, wistra 2006, 276

Memberships

• Fee committee of Lower Saxony Chamber of Tax Consultants (2008 to 2011)