Rüdiger Hitz

Rüdiger Hitz

  • Lawyer and tax consultant
  • Specialist Lawyer for Tax Law
  • Specialist Lawyer for Penal Law

 

Office: Hanover
T +49 511 899379 - 21
F +49 511 899379 - 76
ruediger.hitz(at)brandi.net
Languages: German, English

About me

  • Born in 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
  • Specialist Lawyer for Penal Law since 2014

Expertise

    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 Court of Justice
    • Constitutional complaints
    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

    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
    • 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
    • Skimming of profits
    • Recording in public registers

    Environmental criminal law

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

    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)