Dr. Mario Bergmann, LL.M

Compliance

• Tax compliance
• Anti-corruption compliance
• Determination of the specific requirements for a compliance system in consideration of the existing compliance culture
• Development of customized compliance guidelines ( Code of Conduct )
• Establishment of an external compliance hotline
• Raising the employees' awareness and training the employees with regard to general and specific compliance questions
• Regular control and further development of the compliance system, if applicable

Tax law

• Consulting with regard to tax planing for all tax types
• Final costing
• Cash auditing
• Securing of input tax deduction
• Voucher audit
• Conduction of objection proceedings with regard to all tax types
• Proceedings for the stay of execution and enforcement
• Representation in liability proceedings
• Tax law compliance
• In-house training regarding the distribution and requests for vouchers in
• order to secure the deduction of operating expenses
• Consulting with regard to voluntary reporting of tax evasion
• Preparation of voluntary reports of tax evasion including the review and assessment of bank receipts
• Preparation of and support during audits
• Actions before the fiscal court, the Federal Fiscal Court and the European

Law regarding business and fiscal offenses

Law regarding fiscal offenses

• Tax evasion
• Contraband trade
• Receiving property through tax evasion
• Jeopardizing import and export fees
• Voluntary disclosure to avoid penalty, including tax assessment and bank scheduling
• Representation in finance court litigation
• Consultation and representation in liability proceedings as well as in enforcement proceedings under tax law

Law regarding business offenses

• Granting/taking of undue advantage (in business transactions)
• Bribery/corruption
• Anti-competitive collusion in tenders
• Fraudulent invoicing
• Corruptibility in business transactions
• Violations of the Drug Act
• Debarment/withdrawal of license
• Defense in proceedings under the law governing the professions
• Criminal trade mark infringement
• Criminal use of utility models
• Copyright violations
• Crimes in corporate crisis
• Secreting assets
• Balance sheet fraud
• Violation of the obligation to keep books
• Preferential treatment of the creditor/debtor
• 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

Arbeitgeberstrafrecht

• Nichtabführung von Sozialversicherungsbeiträgen
• Scheinselbständigkeit
• illegale Beschäftigung
• unerlaubte Arbeitnehmerüberlassung
• unerlaubte Arbeitnehmerentsendung
• unerlaubte Ausländerbeschäftigung
• Mindestlohnverstöße
• Verstöße gegen das Schwarzarbeitsbekämpfungsgesetz
• Vertretung in steuerlichen und sozialversicherungsrechtlichen Haftungsverfahren

Customs and foreign trade law

Foreign trade law

• Criminal offenses and administrative offenses in accordance with the Foreign Trade Act and Foreign Trade Regulations
• Export control
• Consulting and support during foreign trade audits

Customs law

• Customs value law, customs tariff law, customs debt law, accompanying customs inspections
• Customs tariff law
• Regulations governing customs debt
• Support in connection with customs examinations